Liabilities of letting agents (Record no. 7849)

MARC details
000 -LEADER
fixed length control field 00994cab a2200217 4500
001 - CONTROL NUMBER
control field ABS38756
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u12262
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Vaines, P.
245 ## - TITLE STATEMENT
Title Liabilities of letting agents
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 120(3131) 15 January 1988, 314-315(2)
520 ## - SUMMARY, ETC.
Summary, etc. The owning or letting of property in the United Kingdom by non-UK residents has many tax implications. This article concentrates on the role of the UK letting agent , who receives rents on behalf of the non-resident and who then becomes chargeable to UK tax on the rents. Examines some of the problems which an agent may encounter, such as submitting returns, paying taxes at the appropriate time, working out a sensible retention and the interpretation by the Inland Revenue.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OVERSEAS RESIDENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXES MANAGEMENT ACT 1970
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
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS38756 12262-1001 06/08/2019 1 06/08/2019 Journal article