User-friendly way of taxing buildings (Record no. 80176)

MARC details
000 -LEADER
fixed length control field 01139cab a22002055a 4500
001 - CONTROL NUMBER
control field L143439
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080508e20080503xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143439
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Potts, Andy
245 00 - TITLE STATEMENT
Title User-friendly way of taxing buildings
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0817) 3 May 2008, 154-156(3)
520 ## - SUMMARY, ETC.
Summary, etc. Second of two articles discussing the option to tax land and buildings. Looks at changes to the option to tax land and buildings separately. These changes to the VAT Act 1994's schedule 10 were introduced on 1 April 2008. Considers the revocation of decisions to opt for taxation in light of technical and detailed HMRC conditions. Examines the common problem of taxed commercial buildings being converted to residential use. Warns that companies who tax all their land and property cannot revoke this option in piecemeal fashion. Concludes that the property sector should welcome the measures. (See L143377 for part one.)
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 United Kingdom
Chronological subdivision
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 08/05/2008   L143439 143439-1001 06/08/2019 1 06/08/2019 Journal article