Corporation tax (Record no. 67597)

MARC details
000 -LEADER
fixed length control field 01065cam a2200229 4500
001 - CONTROL NUMBER
control field WB3726-30
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113462
245 ## - TITLE STATEMENT
Title Corporation tax
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2001] 26 EG 162 (CS) 30/6/01
520 ## - SUMMARY, ETC.
Summary, etc. "Inland Revenue Commissioners v John Lewis Properties plc", CD 13 June 2001. Respondent taxpayer J entered into a rent factoring scheme assigning rental income for five years to bank in return for lump sum. Special commissioner's decision that the payment was a capital receipt and not income for corporation tax purposes was upheld. The commissioners' appeal was dismissed
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE COMMISSIONERS V JOHN LEWIS PROPERTIES PLC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATION TAX
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 RENTAL INCOME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL RECEIPTS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://porch.ccta.gov.uk/courtser/judgements.nsf/Search/70D4E307E54BCA1C80256A6A00518467?OpenDocument">https://porch.ccta.gov.uk/courtser/judgements.nsf/Search/70D4E307E54BCA1C80256A6A00518467?OpenDocument</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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 05/07/2001   WB3726-30 113462-1001 06/08/2019 1 06/08/2019 Law report