A five-year abnormality (Record no. 80807)

MARC details
000 -LEADER
fixed length control field 01264cab a22002175a 4500
001 - CONTROL NUMBER
control field L145422
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 081007e20081004xxka f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u145422
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Cartwright, Cassandra
245 02 - TITLE STATEMENT
Title A five-year abnormality
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0839) 4 October 2008, 118-120(3)
520 ## - SUMMARY, ETC.
Summary, etc. Article looks at the Stamp Duty Land Tax (SDLT) regime, due to come into force on 1 December 2008 and illustrates that tenants who face significant rent increases may also end up with an additional tax burden. Tenants coming to the end of a five year rent review cycle may be eligible to pay an increased contribution towards SDLT if their rent increases by an abnormally large amount, as part of attempts to prevent the practice of letting premises at lower rates to lower SDLT obligations, only to raise them later in the tenancy to shore up the difference in average rents. Includes examples and a methodology for calculating abnormal rent increases and discusses managing due tax.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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-LANDLORD AND TENANT-TENANCIES-TENANCY RENT REVIEW
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Young, Peter
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/10/2008   L145422 145422-1001 06/08/2019 1 06/08/2019 Journal article