Comply with the rules (Record no. 70422)

MARC details
000 -LEADER
fixed length control field 01283cam a2200229 4500
001 - CONTROL NUMBER
control field ABS65538
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020606n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u118291
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Levaggi, P
245 ## - TITLE STATEMENT
Title Comply with the rules
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0220) 18 May 2002, 221(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the case of "Re Toshoku Finance plc (in liquidation)" where a landmark ruling by the House of Lords has implication on the way post-liquidation rental liability is treated. It was decided that corporation tax chargeable on Toshoku's post liquidation profits, including income not yet received, was a necessary disbursement payable out of the company's assets for the cost of winding-up and in priority to the debts proved pursuant to the Insolvency Act 1986 s 115. The Lords ruling meant that rents due following liquidation may be recoverable as an expense of the liquidation and that it is no longer a matter for the court's discretion, but compliance with r4.218.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIQUIDATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RE TOSHOKU FINANCE PLC (IN LIQUIDATION)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INSOLVENCY ACT 1986 S115
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMMERCIAL LEASES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element LANDLORD AND TENANT-BUSINESS TENANCIES-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 06/06/2002   ABS65538 118291-1001 06/08/2019 1 06/08/2019 Journal article