The goodwill zoo (Record no. 79113)

MARC details
000 -LEADER
fixed length control field 00940cab a22002055a 4500
001 - CONTROL NUMBER
control field L139866
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070816e20050908xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u139866
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Jones, Roger
245 04 - TITLE STATEMENT
Title The goodwill zoo
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 155(4024) 8 September 2005, 628-630(3)
520 ## - SUMMARY, ETC.
Summary, etc. Explores some misconceptions about the goodwill of a business in light of recent comments from HM Revenue and Customs. HMRC comments centre on the possible transfer of the goodwill at over-value. Considers the nature of goodwill attaching to a business, whether it is truly transferable, valuation and the possibility of a tax-free drawdown on profits.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CIR V MULLER AND CO'S MARGARINE LTD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WHITEMAN SMITH MOTOR CO LTD V CHAPLIN
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 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 16/08/2007   L139866 139866-1001 06/08/2019 1 06/08/2019 Journal article