A long-playing act (Record no. 67241)

MARC details
000 -LEADER
fixed length control field 01554cam a2200241 4500
001 - CONTROL NUMBER
control field ABS64044
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u112954
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Giacon, Francis
245 #2 - TITLE STATEMENT
Title A long-playing act
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 66(21) 25 May 2001, 84(1)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the new entity of Limited Liability Partnerships (LLP) as created by the Limited Liability Partnerships Act 2000. An LLP comes somewhere between a traditional partnership and a limited liability company, with a key advantage being that liability is limited to the assets of the LLP. In addition, there are no tax difficulties on conversion to an LLP and LLPs are taxed in a similar way to traditional partnerships. Disadvantages of LLPs are cited as unsuitability for tax-transparent property investment vehicles and having to file accounts and returns with the public register. Article also considers how LLPs affect inter-partner indemnity and outlines requirements for setting up an LLP. Concludes that surveyors and architects are particularly interested in LLPs, which should prevent them being pushed into bankruptcy as a result of negligent valuation or design.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY PARTNERSHIPS ACT 2000
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROFESSIONAL INDEMNITY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIABILITY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX ISSUES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE
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 05/06/2001   ABS64044 112954-1001 06/08/2019 1 06/08/2019 Journal article