Claiming tax relief on commercial property (Record no. 72197)

MARC details
000 -LEADER
fixed length control field 01060cam a2200205 4500
001 - CONTROL NUMBER
control field ABS66482
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030304n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121486
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rees, D.
245 ## - TITLE STATEMENT
Title Claiming tax relief on commercial property
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Facilities Management
Volume/sequential designation February 2003, 20-21(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the complex methods of claiming tax relief on commercial property. Explains that the term 'capital allowances' covers a range of tax relief that have a simple purpose to allow owners of commercial property to set aside funds by way of retention of profits to meet the cost of future renewals and replacements. Considers their usefulness in refurbishment schemes, in deciding whether to go for new build, pre-planning capital allowances and describes other allowances such as enhanced allowances and research and development allowances.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
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 CAPITAL ALLOWANCES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 04/03/2003   ABS66482 121486-1001 06/08/2019 1 06/08/2019 Journal article