Down but not out (Record no. 79455)

MARC details
000 -LEADER
fixed length control field 01148cab a22002175a 4500
001 - CONTROL NUMBER
control field L141315
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 071115e20071110xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141315
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Legg, Jonathan
245 00 - TITLE STATEMENT
Title Down but not out
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0745) 10 November 2007, 154-156(3)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the legislation governing Stamp Duty Land Tax (SDLT) as it applies to Property Investment Partnerships (PIPs). These are popular vehicles for investing in property for tax reasons. However the SDLT code, introduced in 2003, has introduced a complicated set of rules to be applied. The rules involve the transfer of interest in a partnership, as well as land in and out of a partnership. Examines two amendments in the Finance Act 2007 which have caused further problems for PIPs. The principles involved are simple but anti-avoidance measures have complicated the necessary calculations.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2003
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2007
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 15/11/2007   L141315 141315-1001 06/08/2019 1 06/08/2019 Journal article