Some tax essentials for property lawyers (Record no. 72265)

MARC details
000 -LEADER
fixed length control field 01217cam a2200229 4500
001 - CONTROL NUMBER
control field ABS66483
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030307n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121570
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name McFarlane, I.
245 ## - TITLE STATEMENT
Title Some tax essentials for property lawyers
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Property Law
Volume/sequential designation (62) January 2003, 5-6(2)
520 ## - SUMMARY, ETC.
Summary, etc. Considers tax allowances and how to avoid them becoming the reason for the failure to complete a property transaction. Outlines the major issues surrounding the Capital Allowances Act 2001, including the need for 'relevant interest' in a property to ensure access to any tax allowances. Allowances range from 10% of the purchase price for basic offices to 100% for a basic factory unit, which can qualify for both industrial building and plant and machinery allowances. All dwellings are excluded, although student housing and nursing homes are partly eligible, whilst retail premises attract few allowances.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL BUILDING ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/03/2003   ABS66483 121570-1001 06/08/2019 1 06/08/2019 Journal article