The incorporation trap (Record no. 77564)

MARC details
000 -LEADER
fixed length control field 01070cab a2200241 4500
001 - CONTROL NUMBER
control field ##L134568
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060816n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u134568
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Munro, Clare
245 04 - TITLE STATEMENT
Title The incorporation trap
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 157(4070) 10 August 2006, 523-525(3)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at Stamp Duty Land Tax (SDLT) charges that can arise unexpectedly on the incorporation of a property-based business. Considers the effects of the introduction of the self-assessment system for SDLT, which has put the burden of getting the level of duty correct onto the purchaser and its advisers. Considers market value issues, fixtures and fittings, transfer of goodwill, capital gains tax, linked transactions and debt considerations.
590 ## - LOCAL NOTE (RLIN)
Local note IKA220806
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2003
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY LAND TAX
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2002
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-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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 16/08/2006   L134568 134568-1001 06/08/2019 1 06/08/2019 Journal article