Heavy duty on property (Record no. 67371)

MARC details
000 -LEADER
fixed length control field 00995cam a2200229 4500
001 - CONTROL NUMBER
control field X113148
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113148
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cane, M.
245 ## - TITLE STATEMENT
Title Heavy duty on property
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0122) 2 June 2001, 143(1)
520 ## - SUMMARY, ETC.
Summary, etc. Calls for a review of real estate taxation rules and policies which continue to impede investment in brownfield sites and prevent property owners from offsetting capital losses against revenue, arguing that VAT should be simplified, a comprehensive system of depreciation rates covering all types of buildings should be devised and property specific tax-transparent collective investment vehicles similar to the US Real Estate Investment Trusts should be introduced.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Levene, A.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 19/06/2001   X113148 113148-1001 06/08/2019 1 06/08/2019 Journal article