Single farm payments (Record no. 75679)

MARC details
000 -LEADER
fixed length control field 01198cab a2200193 4500
001 - CONTROL NUMBER
control field L130528
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050809n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130528
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Butler, Julie
245 ## - TITLE STATEMENT
Title Single farm payments
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 155(4019) 4 August 2005, 495-497(3)
520 ## - SUMMARY, ETC.
Summary, etc. Provides a practical guide to the tax implications of the Single Farm Payment. Covers income tax, accounting treatment, changes to and planning for the ten month period, early receipt of the single payment, non-compliance provisions, Inland Revenue Business Economic Note 19 on stock valuation, capital gains tax, inheritance tax, VAT, limited companies, sales of entitlements within the company and taxation and the landowner. Concludes with a five point action checklist. Includes examples. Refers to the HM Revenue and Customs (HMRC) Special Bulletin June 2005, available on the HMRC website, www.hmrc.gov.uk/bulletins/
590 ## - LOCAL NOTE (RLIN)
Local note IKA160805
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element ENVIRONMENTAL AND LAND CONSULTANCY-AGRIBUSINESS
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.hmrc.gov.uk/bulletins/">https://www.hmrc.gov.uk/bulletins/</a>
Public note View the HMRC Special Bulletin free of charge at www.hmrc.gov.uk....
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 09/08/2005   L130528 130528-1001 06/08/2019 1 06/08/2019 Journal article