Beware of big farmhouses... (Record no. 78263)

MARC details
000 -LEADER
fixed length control field 00761cab a2200229 4500
001 - CONTROL NUMBER
control field L136385
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070130n2007 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136385
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Barr, Alan R.
245 00 - TITLE STATEMENT
Title Beware of big farmhouses...
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 00 - SERIES STATEMENT
Series statement Land Business Scotland
Volume/sequential designation 17 January 2007, 19(1)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at a recent legal decision which has increased growing doubts over the availability of Agricultural Property Relief from Inheritance Tax in relation to certain houses.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MCKENNAS' EXECUTORS V HMRC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY RELIEF
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-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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 30/01/2007   L136385 136385-2001 06/08/2019 1 06/08/2019 Journal article