The choice is yours (Record no. 6997)

MARC details
000 -LEADER
fixed length control field 00822cab a2200205 4500
001 - CONTROL NUMBER
control field ABS38496
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u10977
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Stopforth, D.
245 #4 - TITLE STATEMENT
Title The choice is yours
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 120(3121) 30 October 1987, 100-104(3)
520 ## - SUMMARY, ETC.
Summary, etc. This article discusses the consequences of not claiming capital allowances within a particular chargeable period highlighted in the case Elliss v BP Oil Northern Ireland Refinery Ltd (1987) STC 52. Considers the effects of not making a claim and sets out some capital examples of situations in which it may be appropriate to consider not claiming capital allowances.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXES
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
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS38496 10977-1001 06/08/2019 1 06/08/2019 Journal article