Tax concessions (Record no. 76106)

MARC details
000 -LEADER
fixed length control field 01127cab a2200169 4500
001 - CONTROL NUMBER
control field ##L131477
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051107n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131477
041 #0 - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Tax concessions
Remainder of title residential conversions
260 3# - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. \c2005
490 #0 - SERIES STATEMENT
Series statement Letting Update Journal
Volume/sequential designation 13(3) October 2005, 21-22(2)
520 ## - SUMMARY, ETC.
Summary, etc. Part of a series looking at some of the key tax concessions available to landlords, this article looks at tax savings in respect of residential conversions, in particular those falling under the flats above shops scheme, a component in the government package of measures to encourage urban regeneration. Discusses which properties qualify, allowances, clawbacks and VAT concessions. Describes the interesting and substantial tax allowances in specific situations where new flats are being brought into use. Provides a case study of a refurbished retail property in Honiton, Devon with three new self-contained flats above the retail ground floor. References.
590 ## - LOCAL NOTE (RLIN)
Local note IKA081105
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/11/2005   L131477 131477-1001 06/08/2019 1 06/08/2019 Journal article