Issues in business rates and revaluation for 2005 (Record no. 75758)

MARC details
000 -LEADER
fixed length control field 01580cab a2200181 4500
001 - CONTROL NUMBER
control field L130653
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050823n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130653
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hudson, David
245 ## - TITLE STATEMENT
Title Issues in business rates and revaluation for 2005
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Journal of Retail and Leisure Property
Volume/sequential designation 4(3) 2005, 207-218 (18)
520 ## - SUMMARY, ETC.
Summary, etc. This paper deals with the principles and practice of valuation for business rates and explains the background to the rating system in England, Scotland and Wales. It covers the basis on which rateable values are assessed, the calculation of the rate bill and how the bills are adjusted for transitional relief. It also explains the way in which the Valuation Office and Scottish Assessors prepare the valuations, the nature of the evidence used and how it is collected and analysed. It explains how appeals against the original revaluation assessments are considered and negotiated, and gives some guidance on when further appeals might be made. It also considered challenges against rate demands, outlines some of the reliefs that may be available and gives guidance on rate liabilities for empty and part empty premises. This paper will be of interest to finance directors, facilities managers, office managers and anyone responsible for the payment of rates, as it provides guidelines on how the bills may be minimised. [Taken from journal abstract.]
590 ## - LOCAL NOTE (RLIN)
Local note IKA300805
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/08/2005   L130653 130653-1001 06/08/2019 1 06/08/2019 Journal article