Good news for Nora! (Record no. 79685)

MARC details
000 -LEADER
fixed length control field 01002cab a22002295a 4500
001 - CONTROL NUMBER
control field L141982
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080117e20071129xxkad f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141982
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Gordon, Keith
245 00 - TITLE STATEMENT
Title Good news for Nora!
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, 593-595(3)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the taper relief rules which have complicated the capital gains tax code. Examines how much taper relief would be available on the disposal of a shop owned for sixteen months, used by a tenant for over six months and which is otherwise empty. Using this case as a worked example, shows how the business asset taper relief entitlement should be calculated.
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 BUSINESS ASSET TAPER RELIEF
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   L141982 141982-1001 06/08/2019 1 06/08/2019 Journal article