Partnership land or partner's land? (Record no. 74669)

MARC details
000 -LEADER
fixed length control field 01314cab a2200253 4500
001 - CONTROL NUMBER
control field ABS68578
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 041214n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u128298
245 ## - TITLE STATEMENT
Title Partnership land or partner's land?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 19(9) November 2004, 1-2(2)
520 ## - SUMMARY, ETC.
Summary, etc. The majority of farming businesses in England and Wales are carried on by individual sole traders or partnerships made up of individuals who are often members of the same family. The partnership is an important mechanism for involving all members of a family and for easing the transfer between generations. However, it needs to be decided whether the land being farmed should be held as one of the assets of the partnership or whether it should be held outside of the partnership, in a formal lease or tenancy, which would make it easier to use the land to provide for family members outside of the business. Considers the pros and cons of both arrangements.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 FARM TENANCIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASSETS
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 INHERITANCE TAX ACT 1984
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1992
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 FINANCE ACT 2003
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL-FARM BUSINESS MANAGEMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/12/2004   ABS68578 128298-1001 06/08/2019 1 06/08/2019 Journal article