A voluntary tax? (Record no. 67430)

MARC details
000 -LEADER
fixed length control field 01174cam a2200265 4500
001 - CONTROL NUMBER
control field ABS64197
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113221
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hutton, M.
245 #2 - TITLE STATEMENT
Title A voluntary tax?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation (1294) June 2001, 122-123(2)
520 ## - SUMMARY, ETC.
Summary, etc. Summarises the main principles of stamp duty which, although voluntary, is hard to avoid as it is extremely difficult to pass the title to property other than in writing. Details the instruments which are chargeable, those which are exempt, when gifts are subject to a liability, the rates of duty and the penalty and interest regime; offers guidance on stamp duty in relation to fixing the consideration, the assignment of leases, the acquisition of businesses, sub sales and offshore holdings; and considers corporate transaction reliefs and the concept of 'resting in contract'.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GIFTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INSTRUMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTEREST
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OFFSHORE INVESTMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PENALTIES
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 SUB SALE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 21/06/2001   ABS64197 113221-1001 06/08/2019 1 06/08/2019 Journal article