Taking factors into account (Record no. 72444)

MARC details
000 -LEADER
fixed length control field 00866cam a2200205 4500
001 - CONTROL NUMBER
control field ABS66561
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030403n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121893
245 ## - TITLE STATEMENT
Title Taking factors into account
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0312) 22 March 2003, 125(1)
520 ## - SUMMARY, ETC.
Summary, etc. Rent factoring, the property finance technique of selling the right to receive rents has been affirmed by CA in "John Lewis Properties plc v Inland Revenue Commissioners" (CA [2003] PLSCS 20). Considers advantages for buyers and sellers. As at 27 May 2003, the Inland Revenue are seeking leaving to appeal to HL.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENT FACTORING SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element JOHN LEWIS PROPERTIES PLC v INLAND REVENUE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATION TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHARGEABLE GAIN
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/04/2003   ABS66561 121893-1001 06/08/2019 1 06/08/2019 Law report