Statically mobile (Record no. 76570)

MARC details
000 -LEADER
fixed length control field 01118cab a2200181 4500
001 - CONTROL NUMBER
control field ##L132702
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060301n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132702
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Williams, Dave
245 00 - TITLE STATEMENT
Title Statically mobile
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 156(4046) 23 February 2006, 540-541(2)
520 ## - SUMMARY, ETC.
Summary, etc. The hotel buildings allowance can now be applied to benefit some holiday parks and caravan sites in the UK. However, a re-interpretation of the rules by an HM Revenue and Customs seminar aimed at the tourism industry, has led to a successfully negotiated corporation tax refund of £328 000, including interest, for a major holiday park operator in the West Country. The refund came about as a result of tax legislation which allows hotels to claim back building allowances against their corporate tax. HM Revenue and Customs have hinted that this could be expanded to include other leisure sector businesses, providing they match a certain criteria.
590 ## - LOCAL NOTE (RLIN)
Local note IKA140306
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/03/2006   L132702 132702-1001 06/08/2019 1 06/08/2019 Journal article