Don't leave the options open (Record no. 81156)

MARC details
000 -LEADER
fixed length control field 01107cab a22002415a 4500
001 - CONTROL NUMBER
control field L146445
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090121e20090117xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u146445
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Elliot, Graham
245 00 - TITLE STATEMENT
Title Don't leave the options open
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2009
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0903) 17 January 2009, 78(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the procedure and processes of opting to tax non-residential buildings, following changes to the rules in June 2008. Discusses the two part system of opting to tax and then informing HMRC, practical implications and potential issues. Also looks at recent case law.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MARLOW GARDNER & COOKE LTD DIRECTORS PENSION SCHEME V REVENUE & CUSTOMS COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WINDSOR HOUSE INVESTMENTS LTD V REVENUE & CUSTOMS COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BLYTHE LIMITED PARTNERSHIP V CUSTOMS & EXCISE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FENCING SUPPLIES V CUSTOMS & EXCISE COMMISSIONERS
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-COMMERCIAL PROPERTY-COMMERCIAL 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 21/01/2009   L146445 146445-1001 06/08/2019 1 06/08/2019 Journal article