The end of an era (Record no. 70434)

MARC details
000 -LEADER
fixed length control field 01177cam a2200229 4500
001 - CONTROL NUMBER
control field ABS65573
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020607n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u118315
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Aleksander, N
245 #4 - TITLE STATEMENT
Title The end of an era
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0220) 18 May 2002, 218(2)
520 ## - SUMMARY, ETC.
Summary, etc. Stamp duty, one of the UK's oldest taxes, is due to be abolished once the Finance Act 2002 is in force and with it will go the last of the major loopholes in the legislation before the introduction of the replacement duty. Looks at what areas of opporturnity are available for stamp duty planning before the tax's abolition. One option is to exploit the difference in rates of duty where land is wrapped into a company without incurring the full duty. This option though has been closed by the Budget. The other planning technique is to avoid the creation of a stampable document; this option will be blocked by the Finance Act.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2002
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 SALE OF LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SPECIAL PURPOSE VEHICLE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY RELIEF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/06/2002   ABS65573 118315-1001 06/08/2019 1 06/08/2019 Journal article