Kept in reserve (Record no. 69871)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 00858cam a2200229 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS65289 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 020402n2002 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u117286 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Nichols, M. |
| 245 ## - TITLE STATEMENT | |
| Title | Kept in reserve |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Estates Gazette |
| Volume/sequential designation | (0210) 9 March 2002, 153(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Argues that the use of stamp duty mitigation schemes is on the increase; looks at the approach to stamp duty and its mitigation around Europe and at some of the current UK techniques. Due to the stamp duty saving schemes increasing over the last two years, questions whether the introduction of the stamp duty reserve tax is a possibility. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | STAMP DUTY |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | MITIGATION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | RESERVE TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | EUROPE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | UNITED KINGDOM |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 02/04/2002 | ABS65289 | 117286-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |