Private residence relief (Record no. 79585)

MARC details
000 -LEADER
fixed length control field 01134cab a22002055a 4500
001 - CONTROL NUMBER
control field L141795
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 071221s2007 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141795
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Mercer, Chris
245 00 - TITLE STATEMENT
Title Private residence relief
Remainder of title tax relief when selling your home
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 ## - SERIES STATEMENT
Series statement Letting Update Journal
Volume/sequential designation 15(3) October 2007, 24-26(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the relief from Capital Gains Tax (CGT) which applies to the sale of private residences and is responsible for the lack of tax due to be paid upon the sale of a private home. At some point the property must be the owner's only or main home. However it can then be let out without an loss in CGT relief. More than one home cannot be exempt from CGT during the same period, even if two spouses live in separate homes. Explains issues involved in working from home and the intention to dispose.
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 TAXATION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-ACQUISITION AND DISPOSAL OF RESIDENTIAL PROPERTY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 21/12/2007   L141795 141795-1001 06/08/2019 1 06/08/2019 Journal article