The grateful read (Record no. 79684)

MARC details
000 -LEADER
fixed length control field 00982cab a22002295a 4500
001 - CONTROL NUMBER
control field L141981
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080117e20071129xxkad f s 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141981
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Curtis, Richard
245 04 - TITLE STATEMENT
Title The grateful read
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 160(4135) 29 November 2007, 567-569(2)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at entitlement to business asset taper relief. Explains common misunderstandings about how relief works. Suggests that the cause of the problem lies in the Taxation Chargeable Gains Act 1992 Act itself. Covers: defining the qualifying holding period; business or non-business assets; apportioning the gain and optimum periods of ownership.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS ASSET TAPER RELIEF
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-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 17/01/2008   L141981 141981-1001 06/08/2019 1 06/08/2019 Journal article