We need a new tax (Record no. 72030)

MARC details
000 -LEADER
fixed length control field 01154cam a2200217 4500
001 - CONTROL NUMBER
control field X121210
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030203n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121210
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Harding, C.
245 ## - TITLE STATEMENT
Title We need a new tax
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Building
Volume/sequential designation 268(8266) 17 January 2003, 35(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the Construction Industry Scheme (CIS) which was launched in August 1999. This extends the influence of the 714 tax-deduction schemes and requires the registration of all companies, partnerships and self employed individuals. Further, a new system which will come into place in 2005 will increase the responsibilities and penalties against contractors. The 'cowboy builder' sector is exempted because few domestic customers turn over more than £1m. Argues for a simple solution to the problem which is to scrap the CIS completely and use VAT and tracking software to collect income tax.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY SCHEME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SKILLED PERSONNEL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDING CONTRACTORS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element BUILT ENVIRONMENT-BUILDING STANDARDS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Books 03/02/2003   X121210 121210-1001 06/08/2019 1 06/08/2019 Book