Cash in on residential conversion (Record no. 74664)

MARC details
000 -LEADER
fixed length control field 01233cab a2200253 4500
001 - CONTROL NUMBER
control field ABS68582
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 041213n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u128282
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Facer, R.
245 ## - TITLE STATEMENT
Title Cash in on residential conversion
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0448) 27 November 2004, 130(1)
520 ## - SUMMARY, ETC.
Summary, etc. Alerts developers and others to the introduction in the 2001 budget of a 5% reduction to the standard rate of VAT for a wide range of residential conversions and renovations. Irrecoverable VAT can be a significant cost consideration in deciding whether a development is financially viable or not. Looks at the three categories of qualifying conversions and also the range of goods and services covered. Concludes that the principles of the reduced reliefs are relatively straightforward but the legislation covering this area is complex and imposes conditions and exceptions that must be considered.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element QUALIFYING CONVERSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DEVELOPERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REFURBISHMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL CONVERSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element URBAN REGENERATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 13/12/2004   ABS68582 128282-1001 06/08/2019 1 06/08/2019 Journal article