Rent factoring case (Record no. 67409)

MARC details
000 -LEADER
fixed length control field 00798cam a2200217 4500
001 - CONTROL NUMBER
control field WB3724-51
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113194
245 ## - TITLE STATEMENT
Title Rent factoring case
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0124) 16 June 2001, 37(1)
520 ## - SUMMARY, ETC.
Summary, etc. Having lost its case in the high court against retailer John Lewis, involving rent factoring, the Inland Revenue has applied to take the case directly to HL. Notes that if the Inland Revenue wins an appeal in HL retailers and property companies could face huge back tax bills.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element JOHN LEWIS PARTNERSHIP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETAILERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENT FACTORING SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 20/06/2001   WB3724-51 113194-1001 06/08/2019 1 06/08/2019 News article