Take a ride in a fiscal theme park (Record no. 80159)

MARC details
000 -LEADER
fixed length control field 01137cab a22002055a 4500
001 - CONTROL NUMBER
control field L143377
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080430e20080426xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143377
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Buckett, Alan
245 00 - TITLE STATEMENT
Title Take a ride in a fiscal theme park
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0816) 26 April 2008, 144-146(3)
520 ## - SUMMARY, ETC.
Summary, etc. First of two articles discussing the option to tax land and buildings. (See L143439 for part two). This has recently been simplified under the 2008 Budget. Includes a brief summary of these changes. Explains that although there may be initial advantage in claiming tax exemption, VAT incurred on services cannot then be reclaimed from HMRC. Outlines advantages, including the ability to opt on a building by building basis. Disadvantages include the inability to revoke the decision within 20 years, and the exclusion of types of property from the option. Considers the history and future of the option to tax.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1994
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 TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 30/04/2008   L143377 143377-1001 06/08/2019 1 06/08/2019 Journal article