A mixed-up world (Record no. 76150)

MARC details
000 -LEADER
fixed length control field 00995cab a2200217 4500
001 - CONTROL NUMBER
control field ##L131540
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051114n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131540
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Endacott, John
245 02 - TITLE STATEMENT
Title A mixed-up world
260 3# - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 156(4032) 3 November 2005, 120-122(3)
520 ## - SUMMARY, ETC.
Summary, etc. Explores the Capital Gains Tax (CGT) taper relief anomalies of business and non-business assets. Revisits the issue of mixed-use assets and how the CGT legislation deals with them. Concentrates on the three most commonly used reliefs for CGT purposes: taper, rollover and holdover, and gives worked examples of their application.
590 ## - LOCAL NOTE (RLIN)
Local note IKA221105
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992 S165
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992 SCHED A1 PARA 9
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992 SCHED 7 PARA 6
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/11/2005   L131540 131540-1001 06/08/2019 1 06/08/2019 Journal article