Smoke and mirrors (Record no. 78133)

MARC details
000 -LEADER
fixed length control field 01433cab a2200265 4500
001 - CONTROL NUMBER
control field L136094
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070109n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136094
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name MacPherson, Lisa
245 00 - TITLE STATEMENT
Title Smoke and mirrors
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 158(4087) 7 December 2006, 248-250(3)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the case of Arnander and others v Revenue and Customs ([2006] UKSPC SPC00565) (L136910) where the executors argued for agricultural property relief for inheritance tax purposes on a farmhouse. Issues arising concerned whether the house had the characteristics of a farmhouse,and whether the building was disproportionately large compared to the land to be considered a farmhouse. The owner also appeared to have only a small part in farming operations. "Held": the executors failed to persuade the Land's Tribunal that the full value of the estate house could properly be regarded as agricultural value for the purpose of agricultural property relief.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element McKennas' Executors v HM Renvenue and Customs Commissioners
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CIV V JOHN M. WHITEFORD AND SON
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LINDSAY V CIV
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element KORNER AND OTHERS V CIV
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT 1984 S115
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England
Chronological subdivision 886-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element 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 09/01/2007   L136094 136094-1001 06/08/2019 1 06/08/2019 Archive