Tenants face growing pains (Record no. 75794)

MARC details
000 -LEADER
fixed length control field 01357cab a2200229 4500
001 - CONTROL NUMBER
control field L130798
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050831n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130798
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Campbell, Andrew
245 ## - TITLE STATEMENT
Title Tenants face growing pains
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0534) 27 August 2005, 104-106(3)
520 ## - SUMMARY, ETC.
Summary, etc. Explains how Stamp Duty Land Tax (SDLT) treats business tenants that hold over under the Landlord and Tenant Act 1954. Looks at several situations in relation to the SDLT regime: growing tenancies where a business tenant has held over after the expiry of its contractual term; the application of either party to the court for an interim rent award covering the hold-over period, and the risk to the tenant of wasting some or all of the extra SDLT paid on its growing lease after commencement of the holding-over period. Considers SDLT liability in the case of successive leases of the same premises falling within the linked transactions anti-avoidance rule in the Finance Act 2003 s108. Provides a list of useful SDLT advice for tenants.
590 ## - LOCAL NOTE (RLIN)
Local note IKA130905
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE BILL 2006
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDLORD AND TENANT ACT 1954
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2003 SCHED 17A
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2003 S108
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-STAMP DUTY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 31/08/2005   L130798 130798-1001 06/08/2019 1 06/08/2019 Journal article