RICS condemns Brown's VAT crackdown (Record no. 71749)

MARC details
000 -LEADER
fixed length control field 01075cam a2200229 4500
001 - CONTROL NUMBER
control field WB3846-19
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 021211n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u120738
245 ## - TITLE STATEMENT
Title RICS condemns Brown's VAT crackdown
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 67(48) 6 December 2002, 5(1)
520 ## - SUMMARY, ETC.
Summary, etc. RICS condemns government plans to close a VAT loophole as announced in the pre-budget report. The measures would ensure that VAT was paid on the sale of newly constructed commercial property within three years of completion. Some investors find ways of avoiding the tax by creating other payment structures or creating associated companies. RICS does not defend these tax avoiding measures but questions the thinking behind the crackdown and the figure of £165m which the government expects to generate from the measure.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOOPHOLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-COMMERCIAL PROPERTY
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 VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX AVOIDANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BPF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 11/12/2002   WB3846-19 120738-1001 06/08/2019 1 06/08/2019 News article