The fiscal theme park's hazards (Record no. 69863)

MARC details
000 -LEADER
fixed length control field 00967cam a2200265 4500
001 - CONTROL NUMBER
control field ABS65288
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020328n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117274
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Davison, J.
245 #4 - TITLE STATEMENT
Title The fiscal theme park's hazards
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0211) 16 March 2002, 144-146(2)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the changing world of property VAT and explains that ignorance of the law is not a valid excuse as far as Customs & Excise are concerned. The article discusses the issue of VAT avoidance; considers the area of VAT liability; premiums surrenders and reversals and problems that can arise from electing to waive exemption.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT LIABILITY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PREMIUMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT AVOIDANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HM CUSTOMS AND EXCISE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAR PARKS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SURRENDERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REVERSALS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 28/03/2002   ABS65288 117274-1001 06/08/2019 1 06/08/2019 Journal article