Silencing the lambs - I (Record no. 67221)

MARC details
000 -LEADER
fixed length control field 01058cam a2200277 4500
001 - CONTROL NUMBER
control field ABS64067
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u112923
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cockburn, R
245 ## - TITLE STATEMENT
Title Silencing the lambs - I
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 147(3805) 3 May 2001, 110-113(4)
520 ## - SUMMARY, ETC.
Summary, etc. First part of a two part article discussing the tax repercussions of the foot and mouth crisis. Examines the provision of compensation to farmers for the compulsory slaughter of animals, and discusses the related tax issues of averaging profits, timing of compensation receipts, whether animals are already elected on the herd basis, and whether there is a substantial or non-substantial herd disposal.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FOOT-AND-MOUTH DISEASE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPENSATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SLAUGHTER SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HERD BASIS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX PLANNING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DISPOSAL
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL
9 (RLIN) 6268
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 01/06/2001   ABS64067 112923-1001 06/08/2019 1 06/08/2019 Journal article