Until death us do part (Record no. 75029)

MARC details
000 -LEADER
fixed length control field 01315cab a2200181 4500
001 - CONTROL NUMBER
control field L129260
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050405n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u129260
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Bates, Penny
245 ## - TITLE STATEMENT
Title Until death us do part
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 154(3999) 17 March 2005, 596-599(4)
520 ## - SUMMARY, ETC.
Summary, etc. Evaluates what happens to partnerships in the event of the death of a partner and what protection could be available to the partners and examines the tax consequences and the planning points that should be considered. Considers the automatic dissolution of the affected partnership and the various arrangements available for the remaining partners to buy out the share of the deceased's interest in the partnership. Reviews the principle of partnership assurance, which enables continuing partners to have access to funds to pay the executors for the deceased partner's share of capital and past profits and provides policy options. Discusses the taxation issues relating to death and critical illness. Concludes that professionals should be more active in taking out term assurance and critical illness cover to ensure adequate and tax-efficient provision for their families.
590 ## - LOCAL NOTE (RLIN)
Local note IKA150405
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/04/2005   L129260 129260-1001 06/08/2019 1 06/08/2019 Journal article