Rent up frustration (Record no. 80313)

MARC details
000 -LEADER
fixed length control field 00960cab a22002175a 4500
001 - CONTROL NUMBER
control field L143929
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080606e20080529xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143929
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Slevin, Kevin
245 00 - TITLE STATEMENT
Title Rent up frustration
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 161(4158) 29 May 2008, 567-570(4)
520 ## - SUMMARY, ETC.
Summary, etc. Considers what the effect of a rent charge would be on the outcome of a claim to entitlement to entrepreneurs' relief under the Taxation of Chargeable Gains Act 1992. Investigates whether such a payment can lead to loss of relief. Uses worked examples to present common scenarios. Includes calculating the rent restriction and the application of the law to trusts.
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
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-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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 06/06/2008   L143929 143929-1001 06/08/2019 1 06/08/2019 Journal article