SIPPing pretty (Record no. 75780)

MARC details
000 -LEADER
fixed length control field 00985cab a2200181 4500
001 - CONTROL NUMBER
control field L130703
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050825n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130703
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Wootten, Dean
245 00 - TITLE STATEMENT
Title SIPPing pretty
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 18 August 2005, 546-548(3)
520 ## - SUMMARY, ETC.
Summary, etc. Sets out the background to and advantages of holding residential property in a self-invested personal pension (SIPP). Warns that whilst a SIPP is tax free in the UK investors will need to target overseas countries with low tax rates to maximise the benefits as these will still have to be paid. Recommends against buying furnished holiday lets, which already have tax benefits, via a SIPP or transferring existing buy to let portfolios to a SIPP as this results in Capital Gains Tax and Stamp Duty Land Tax liabilities.
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-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY FINANCE AND INVESTMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 25/08/2005   L130703 130703-1001 06/08/2019 1 06/08/2019 Journal article