Partners' new duties (Record no. 74013)

MARC details
000 -LEADER
fixed length control field 01027cab a2200241 4500
001 - CONTROL NUMBER
control field ABS67386
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040106n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u124712
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Evans, J.
245 ## - TITLE STATEMENT
Title Partners' new duties
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0350) 13 December 2003, 87(1)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the Inland Revenue's proposals (to be included in the Finance Act 2004) to extend the scope of Stamp Duty Land Tax (SDLT) to include land transfers to partnerships, transfers of partnership interests and land transfers out of a partnership to a partner. Suggests revisions to these proposals to ensure that SDLT legislation conforms to the government's aim to promote fairness between taxpayers, reduce distortions and prevent avoidance.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2004
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY LAND TAX
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Rodrigues, M.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 06/01/2004   ABS67386 124712-1001 06/08/2019 1 06/08/2019 Journal article