The holiday business (Record no. 70738)

MARC details
000 -LEADER
fixed length control field 00870cam a2200229 4500
001 - CONTROL NUMBER
control field ABS65781
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020716n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u118854
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Newth, J
245 #4 - TITLE STATEMENT
Title The holiday business
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 149(3857) 16 May 2002, 180-181(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the taxation treatment of holiday caravans and furnished holiday lettings. Explains how both types of holiday accommodation fare in relation to income tax, captial gains tax and value added tax. Concludes that some tax anomalies still exist, particularly within the inheritance tax legislation and practice. Case law.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOLIDAY LETTINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CARAVANS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 16/07/2002   ABS65781 118854-1001 06/08/2019 1 06/08/2019 Journal article