The return and valuation of chattels for inheritance tax purposes on a death in the context of the issue of a new account form IHT 200 (Record no. 67344)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01144cam a2200229 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS64201 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 000000n2001 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u113121 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Manisty, E. |
| 245 #4 - TITLE STATEMENT | |
| Title | The return and valuation of chattels for inheritance tax purposes on a death in the context of the issue of a new account form IHT 200 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2001 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Christie's Bulletin for Professional Advisers |
| Volume/sequential designation | (6)1 Summer 2001, 12-22(11) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Considers the IHT 200 form introduced on 14 February 2000, its supplements D1 to D18 and the guidance given in Note IHT 210, "How to fill in form IHT 200" and advises on the application and completion of the forms and supplementary pages. Also discusses in detail the increase in the Finance Act 1999 of the penalties for incorrect returns under the Inheritance Tax Act 1984 and the Inland Revenue's current approach to examining valuations. References. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CHATTELS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | FINANCE ACT 1999 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INHERITANCE TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INHERITANCE TAX ACT 1984 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TAX RETURNS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 18/06/2001 | ABS64201 | 113121-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |