Opting to tax changes (Record no. 67600)

MARC details
000 -LEADER
fixed length control field 01153cam a2200229 4500
001 - CONTROL NUMBER
control field WB3726-29
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113466
245 ## - TITLE STATEMENT
Title Opting to tax changes
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement HM Customs and Excise Business Brief
Volume/sequential designation 8 2 July 2001, (3)
520 ## - SUMMARY, ETC.
Summary, etc. States how Customs and Excise will implement a Tribunal decision on the option to tax buildings to be converted to dwellings. The tribunal decided that the option to tax did apply to the sale of the building and that the person selling the building has only to consider the intended use of the building by the immediate purchaser. Guidance on this particular type of transaction was formerly unclear but traders should apply this new policy to transactions taking place on or after 1 August 2001. Further information can be gathered from the national advice line on 0845 010 9000.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDING CONVERSIONS
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 MIXED-USE SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT RATE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SEH HOLDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRIBUNAL DECISIONS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/07/2001   WB3726-29 113466-1001 06/08/2019 1 06/08/2019 News article