Gold in the brass doorknobs (Record no. 76228)

MARC details
000 -LEADER
fixed length control field 01124cab a2200193 4500
001 - CONTROL NUMBER
control field ##L131659
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051128n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131659
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name England, Andrew
245 00 - TITLE STATEMENT
Title Gold in the brass doorknobs
260 3# - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0546) 19 November 2005, 174(1)
520 ## - SUMMARY, ETC.
Summary, etc. Businesses that acquire commercial property for use in their business or for the purpose of letting are missing out on the valuable tax savings afforded from capital allowances. The tax savings in some instances can be up to 45% of the purchase price of the property. Looks at the right to claim capital allowances for fixtures under the Capital Allowances Act 2001. Describes the extent of fixtures within any property and the straightforward nature of making a claim. Alerts commercial property owners to possible government reforms that may see this relief change or disappear entirely.
590 ## - LOCAL NOTE (RLIN)
Local note IKA061205
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 28/11/2005   L131659 131659-1001 06/08/2019 1 06/08/2019 Journal article