An IR20 sunset (Record no. 78491)

MARC details
000 -LEADER
fixed length control field 01001cab a22002295a 4500
001 - CONTROL NUMBER
control field L136928
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070305e2006 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136928
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Truman, Mike
245 03 - TITLE STATEMENT
Title An IR20 sunset
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 158(4086) 30 November 2006, 214-217(4)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses residence taxation with reference to the case of Gaines-Cooper v Inland Revenue (L136924). Discusses the importance of the time periods spent in residence, how the holding of property in the UK is relevant for residence status and the relevance of being a citizen of a commonwealth country.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME AND CORPORATION TAXES ACT 1988 S336
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-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/03/2007   L136928 136928-1001 06/08/2019 1 06/08/2019 Journal article