Give yourself a tax break with a holiday let (Record no. 77077)

MARC details
000 -LEADER
fixed length control field 00955cab a2200253 4500
001 - CONTROL NUMBER
control field ##L133544
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060517n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133544
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Braun, Nick
245 00 - TITLE STATEMENT
Title Give yourself a tax break with a holiday let
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 71(19) 12 May 2006, 25(1)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the tax benefits of furnished holiday lettings. This type of property qualifies for Business Asset Taper Relief, loss relief, and rollover relief. Lists the qualifying attributes of a furnished holiday letting and explains the types of relief.
590 ## - LOCAL NOTE (RLIN)
Local note IKA230506
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS ASSET TAPER RELIEF
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOSS RELIEF
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROLL OVER RELIEF
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-LEISURE PROPERTY-HOLIDAY AND GUEST PROPERTY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 17/05/2006   L133544 133544-1001 06/08/2019 1 06/08/2019 Journal article