A stealthy approach (Record no. 69750)

MARC details
000 -LEADER
fixed length control field 01149cam a2200205 4500
001 - CONTROL NUMBER
control field ABS65208
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020308n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117069
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Sellwood, A.
245 #2 - TITLE STATEMENT
Title A stealthy approach
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 148(3846) 28 February 2002, 526-528(3)
520 ## - SUMMARY, ETC.
Summary, etc. Detailed examination of points covered by Limited Liability Partnership 2000, which came into force 6 April 2001. The new rules intend to provide that exempt bodies are taxed on any income from property they receive in their capacity as members of a limited liability partnership, that the same consequences follow for shareholders in a company that disincorporates to form such a partnership as currently follow when a company disincorporates to form an ordinary partnership and that loans used to provide money to purchase an interest or share in an investment limited liability partnership will not qualify for tax relief.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY PARTNERSHIPS ACT 2000
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARTNERSHIPS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 08/03/2002   ABS65208 117069-1001 06/08/2019 1 06/08/2019 Journal article