Five per cent conversions (Record no. 67586)

MARC details
000 -LEADER
fixed length control field 01566cam a2200277 4500
001 - CONTROL NUMBER
control field ABS64198
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113437
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Price, J.
245 ## - TITLE STATEMENT
Title Five per cent conversions
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 147(3811) 14 June 2001, 261-263(3)
520 ## - SUMMARY, ETC.
Summary, etc. Advises when the reduced rate of VAT at 5% applies to the alteration, conversion, creation and renovation of dwellings in existing properties and summarises the key points of Inland Revenue Information Sheet 4/01. Highlights the part-of-building trap, whereby only the work done in that part of a building where the number of dwellings changes qualifies for the 5% rate; the pub conversion problem, where work done to the living accommodation in a pub being converted into a dwelling will be taxed at the full rate if it is self-contained; that the conversion of non-residential buildings into, or the addition of extra bedrooms to, houses in multiple occupation does not attract the discount; and the rules and regulations surrounding qualifying residential purpose, certificates of intention, the renovation of empty dwellings and subcontractors services to the main contractor.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ALTERATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONVERSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENOVATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL CONVERSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL PROPERTY
9 (RLIN) 6266
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SUBCONTRACTORS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT REGULATIONS
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 04/07/2001   ABS64198 113437-1001 06/08/2019 1 06/08/2019 Journal article