The shifting sands (Record no. 80037)

MARC details
000 -LEADER
fixed length control field 01087cab a22002175a 4500
001 - CONTROL NUMBER
control field L143044
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080213e20080327xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143044
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Oliver, Alun
245 04 - TITLE STATEMENT
Title The shifting sands
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 161(4149) 27 March 2008, 295-298(4)
520 ## - SUMMARY, ETC.
Summary, etc. Considers whether the 2007 budget proposals on capital allowances will lead to simplification or stratification. Provides comment and analysis on how the new regulations will affect businesses. Covers: how the first year credits will work; the phasing out of industrial buildings allowances; integral features (expenditure on designated plant and machinery assets); new rates; the North Sea regime; low carbon cars; annual investment allowances; enhanced capital allowances; Brownfield tax incentives.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL BUILDINGS ALLOWANCES
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
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-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/04/2008   L143044 143044-1001 06/08/2019 1 06/08/2019 Journal article