A value added or subtracted (Record no. 76380)

MARC details
000 -LEADER
fixed length control field 01320cab a2200193 4500
001 - CONTROL NUMBER
control field ##L132262
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060123n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132262
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Elliott, Graham
245 02 - TITLE STATEMENT
Title A value added or subtracted
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0602) 14 January 2006, 108(1)
520 ## - SUMMARY, ETC.
Summary, etc. Analyses the criteria for revoking the option to apply VAT to property set out in HM Treasury's 2005 pre-Budget report. The option to tax legislation has always included a provision for revocation after a property has been within the option for 20 years but it requires HMRC's approval to revoke. The legislation was introduced in 1989 so revocations can arise from 2009. Looks at the conditions for revocation which if met fully will result in automatic consent to revoke. If complete compliance is not the case, it may still be possible to reach an agreement with HMRC based on special circumstances applying. Suggests that tenants wishing their landlords to revoke should insist on revocation being made at the earliest possible juncture and that landlords do nothing to invalidate that opportunity without first consulting their tenants.
590 ## - LOCAL NOTE (RLIN)
Local note IKA310106
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/01/2006   L132262 132262-1001 06/08/2019 1 06/08/2019 Journal article