VAT briefing (Record no. 80846)

MARC details
000 -LEADER
fixed length control field 00986cab a22001935a 4500
001 - CONTROL NUMBER
control field L145513
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 081017s2008 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u145513
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Fluss, Michael
245 00 - TITLE STATEMENT
Title VAT briefing
Remainder of title option to tax land and buildings
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Property Forecast
Volume/sequential designation 11(9) September 2008, 14-15(2)
520 ## - SUMMARY, ETC.
Summary, etc. Article looks at the 1 June 2008 introduction of the new VAT option to tax regime. Explores key changes (including the option to opt to tax all interests in land or buildings through and Real Estate Election, as an alternative to taxing on a property to property basis). The author also addresses key practicalities of selling or letting under the new regime and states that the new rules create a more level playing field between landlord and tenant, in addition to greater flexibility.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 17/10/2008   L145513 145513-1001 06/08/2019 1 06/08/2019 Journal article