Inheriting the burden (Record no. 79254)

MARC details
000 -LEADER
fixed length control field 01072cab a22001935a 4500
001 - CONTROL NUMBER
control field L140361
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070919e20070914xxkd f s 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u140361
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Cook, Lucian
245 00 - TITLE STATEMENT
Title Inheriting the burden
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 72(37) 14 September 2007, 66(1)
520 ## - SUMMARY, ETC.
Summary, etc. Reports on the causes and effects of the increased liability to residential property taxation over the last ten years. The increased tax burden has been fuelled by rapid house price growth; the reform of Stamp Duty rates; and an increasing effective rate of tax. Inheritance Tax on housing is estimated to have grown by 180% within five years. This is assumed to be a deliberate government policy. A more aggressive approach to the application of residential tax breaks compounds the expectation that housing will become a greater and more permanent contributor to Treasury funds.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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 MARKET
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 19/09/2007   L140361 140361-1001 06/08/2019 1 06/08/2019 Journal article