Silencing the lambs - II (Record no. 67222)

MARC details
000 -LEADER
fixed length control field 01425cam a2200277 4500
001 - CONTROL NUMBER
control field ABS64068
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u112931
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cockburn, R
245 ## - TITLE STATEMENT
Title Silencing the lambs - II
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 147(3806) 10 May 2001, 140-143(4)
520 ## - SUMMARY, ETC.
Summary, etc. Second part of a two part article examining the tax repercussions of the foot and mouth crisis. Continues the discussion of tax issues for farmers with reference to stock valuation and altering accounting dates as a tax planning device. Also considers tax implications for non-farming businesses and raises the issues of self assessment payment s on account, staff redundancies and stock values. Highlights the additional costs of accommodation, disinfection and advertising, looks at staffing issues for accountancy firms and capital gains tax in the event of business closure, and concludes that advisers of farming and non-farming businesses have an important duty to provide accurate tax advice.
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 TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RURAL BUSINESSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STOCK VALUATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REDUNDANCIES
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 CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX PLANNING
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   ABS64068 112931-1001 06/08/2019 1 06/08/2019 Journal article