Landlords may be taxed first and paid later (Record no. 67652)

MARC details
000 -LEADER
fixed length control field 00808cam a2200205 4500
001 - CONTROL NUMBER
control field WB3727-21
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113560
245 ## - TITLE STATEMENT
Title Landlords may be taxed first and paid later
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estate Agency News
Volume/sequential designation (169) July 2001, 5(1)
520 ## - SUMMARY, ETC.
Summary, etc. A new accounting treatment issued by the Accounting Standards body could mean that landlords are compelled to pay tax on rent they have not yet received. This will depend on the decision of the Inland Revenue, which normally adopts recommendations from the Accounting Standards Board.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTING STANDARDS BOARD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION ISSUES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDLORDS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-LANDLORD AND TENANT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 09/07/2001   WB3727-21 113560-1001 06/08/2019 1 06/08/2019 News article