Property incorporated (Record no. 70797)

MARC details
000 -LEADER
fixed length control field 01390cam a2200217 4500
001 - CONTROL NUMBER
control field ABS65782
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020723n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u119003
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cohen, A.
245 ## - TITLE STATEMENT
Title Property incorporated
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 67(21) 14 June 2002, 42(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the corporatisation of property and the impact of budget measures to close several major loopholes in stamp duty. Explains how the corporatisation of property developed and how a large number of property transactions became corporate transactions to make stamp duty savings. In addition, some recent transactions have seen property take on the role of a financial instrument such as the Junction Partnership between Capital and Regional and Morley Fund Management. Suggests that the corporatisation of property has prompted a change in the property psyche and forced property lawyers to think along corporate lines. Concludes that government's efforts to impose a new tax regime will change the current position and all approaches to stamp duty schemes will have to be rethought. However, it is likely that the industry will eventually come up with another loophole.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 PROPERTY INDUSTRY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOOPHOLES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/07/2002   ABS65782 119003-1001 06/08/2019 1 06/08/2019 Journal article