Simply capital (Record no. 70683)

MARC details
000 -LEADER
fixed length control field 01170cam a2200301 4500
001 - CONTROL NUMBER
control field ABS65666
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020704n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u118690
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Holroyd, D.
245 ## - TITLE STATEMENT
Title Simply capital
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation 129(1306) June 2002, 144-5(2)
520 ## - SUMMARY, ETC.
Summary, etc. Highlights how capital allowance and capital gains taper relief provide a useful source of legitimate tax savings. The article discusses some practical examples of tax-efficient real estate strategies. Details some scenarios for the purchase of an office building; industrial premises; energy-efficient capital allowances; expenditure on contaminated land; buying and selling buildings and refurbishing and fitting out buildings.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REAL ESTATE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OFFICE BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAPER RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENERGY EFFICIENCY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONTAMINATED LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FIT-OUT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Refurbishment
9 (RLIN) 6264
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX EFFICIENCY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Lovell, J.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 04/07/2002   ABS65666 118690-1001 06/08/2019 1 06/08/2019 Journal article