Alms and the taxman (Record no. 67307)

MARC details
000 -LEADER
fixed length control field 01104cam a2200229 4500
001 - CONTROL NUMBER
control field X113068
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113068
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Moody, G.
245 ## - TITLE STATEMENT
Title Alms and the taxman
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Housing Today
Volume/sequential designation (237) 7 June 2001,
520 ## - SUMMARY, ETC.
Summary, etc. Explains the consequences for registered social landlords of the withdrawal of statutory concession ESC/B4, which created an exception to the rule that repairs which significantly improve property are considered capital expenditure and therefore not deductible. Focuses mainly on the result that the withdrawal of ESC/B4, which made 'notional repairs' tax deductible, has created a disincentive for non-charitable RSLs to upgrade their tenants' homes. Also looks at key issues in the Housing Corporation's and the Charity Commission's joint protocol.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RSLS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REPAIRS AND IMPROVEMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATION TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REGISTERED SOCIAL LANDLORDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VOLUNTARY TRANSFER
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element HOUSING
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Randall, S.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 13/06/2001   X113068 113068-1001 06/08/2019 1 06/08/2019 Journal article