Pieces of property pie (Record no. 76363)

MARC details
000 -LEADER
fixed length control field 01011cab a2200217 4500
001 - CONTROL NUMBER
control field ##L132197
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060117n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132197
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Curtis, Richard
245 00 - TITLE STATEMENT
Title Pieces of property pie
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 156(4039) 5 January 2006, 330-333(4)
520 ## - SUMMARY, ETC.
Summary, etc. Examines some of the ingredients of property taxation. These include the use of the Capital Gains Tax main residence exemption, IR35 and transfers of goodwill. Special reference is made as to whether the division of property that was co-owned by people who were not married should be divided between them for tax purposes. Both civil partners and adult children and parents situations are reviewed in relation to taxation under co-ownership legislation.
590 ## - LOCAL NOTE (RLIN)
Local note IKA170106
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element 1837
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME TAX TRADING AND INCOME ACT 2005 S270
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element KEYWORD WITH CASES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 17/01/2006   L132197 132197-1001 06/08/2019 1 06/08/2019 Journal article