Da Vinci owed (Record no. 76974)

MARC details
000 -LEADER
fixed length control field 01157cab a2200181 4500
001 - CONTROL NUMBER
control field ##L133390
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060505n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133390
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Manisty, Edward
245 00 - TITLE STATEMENT
Title Da Vinci owed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 157(4055) 27 April 2006, 104-106(3)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the preparation and negotiation procedures, challenges and requirements involved in chattel rents. Inheritance tax savings can be obtained from giving away chattels and renting them back. For example, a person may decide to give the contents of their estate to a family member, but continue to reside there, whilst still enjoying their former personal property. Two advisory steps should be taken: the first is to consider the immediate tax implications of such a gift. If the chattels had been exempt from tax in the past, then any capital gains tax must be considered. The second step is to ensure an effective gift of the chattels to the donee, either by delivery or by way of deed of gift or declaration of trust.
590 ## - LOCAL NOTE (RLIN)
Local note IKA090506
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/05/2006   L133390 133390-1001 06/08/2019 1 06/08/2019 Journal article