Heritage chattels: some byways of Conditional Exemption explored (Record no. 72969)

MARC details
000 -LEADER
fixed length control field 01160cam a2200229 4500
001 - CONTROL NUMBER
control field ABS66752
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030701n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122844
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Manisty, E.
245 ## - TITLE STATEMENT
Title Heritage chattels: some byways of Conditional Exemption explored
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Christie's Bulletin for Professional Advisers
Volume/sequential designation 8(1) Summer 2003, 19-27(9)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the taxation position of heritage chattels conditionally exempted from capital taxation. Identifies three scenarios which could affect the taxation position of a chattel, these being: firstly theft, destruction or damage; secondly unexplained loss; and thirdly where the current owner wishes to be free from the existing exemption. Describes exemptions under existing Capital Gains and Inheritance Tax regimes relating to transfer made after 6 April 1976. together with exemptions under estate duty prior to its abolition in 1976.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHATTELS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ESTATE DUTY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Arts and antiques
9 (RLIN) 6217
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/07/2003   ABS66752 122844-1001 06/08/2019 1 06/08/2019 Journal article