Farming: partnerships revisited (Record no. 72618)

MARC details
000 -LEADER
fixed length control field 01449cam a2200229 4500
001 - CONTROL NUMBER
control field ABS66653
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030502n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122181
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Popplewell, N.
245 ## - TITLE STATEMENT
Title Farming: partnerships revisited
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 150(3897) 6 March 2003, 549-552(4)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the effect of recent legislation on the milk quotas trade. DEFRA published a consultation paper in early 2003 for regulations to implement changes to the Dairy Produce Quotas Regulations. This follows the judgment in the European Court of Justice case, "Thomsen" (C-401/99) in which the court ruled that, upon expiry of a rural lease of a dairy holding, the transfer to the lessor of the quota was possible only where the lessor had the status of a producer within the meaning of EC Regulation 3950/92. The proposed changes will affect non-producing quota holders in the UK who will no longer be able to lease out their quota indefinitely. Examines issues raised by the proposals such as entering into partnership in order to keep the quotas, corporation tax changes, taper relief, use of companies, establishment of a company and inheritance tax. Provides a case study.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MILK QUOTAS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM BUSINESSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN UNION LAW
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MILK PRODUCERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM BUSINESS MANAGEMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 02/05/2003   ABS66653 122181-1001 06/08/2019 1 06/08/2019 Journal article