Timely let (Record no. 75154)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00721cab a2200181 4500 |
| 001 - CONTROL NUMBER | |
| control field | L129534 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 050427n2005 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u129534 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Wootten, Dean |
| 245 ## - TITLE STATEMENT | |
| Title | Timely let |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Taxation |
| Volume/sequential designation | 155(4003) 14 April 2005, 44-46(3) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Looks at basic principles of lettings relief where the principles of the Capital Gains Act 1992 s22, relief on disposal of private residece, are met. Considers the letting exemption and offers opinion on a favourable interpretation of the exemption. Includes worked examples. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | IKA190505 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 27/04/2005 | L129534 | 129534-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |