Constructive criticism (Record no. 69162)

MARC details
000 -LEADER
fixed length control field 01054cam a2200241 4500
001 - CONTROL NUMBER
control field ABS64969
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020103n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u116106
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Taylor, S.
245 ## - TITLE STATEMENT
Title Constructive criticism
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0149) 8 December 2001, 114(1)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the implications of the construction industry scheme. This is a tax deduction scheme which was originally intended to prevent tax avoidance in the building industry. Illustrates how the scheme can unexpectedly apply in certain circumstances. For example, the scheme can impose obligation on a tenant for fit-out works. Explains the implications for the landlord and the tenant if the scheme applies and possible options for avoiding the operation of the scheme.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY SCHEME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX AVOIDANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONTRACTOR
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDLORD AND TENANT
9 (RLIN) 6252
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Manning, H.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/01/2002   ABS64969 116106-1001 06/08/2019 1 06/08/2019 Journal article