Business property (Record no. 81223)

MARC details
000 -LEADER
fixed length control field 01218cab a22002895a 4500
001 - CONTROL NUMBER
control field L146652
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090211e20090205xxk f v 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u146652
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Argles, Robert
245 00 - TITLE STATEMENT
Title Business property
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2009
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 163(4192) 5 February 2009, 119-122(4)
520 ## - SUMMARY, ETC.
Summary, etc. Provides an overview of business property relief and how this can alleviate the burden of inheritance tax. Considers the need for a business, reliefs for a relevant business property and the importance of gathering evidence if a dispute goes to court. Concludes by commenting on holiday homes, excepted assets and cash deposits.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRUSTEES OF THE NELSON DANCE FAMILY SETTLEMENT V HMRC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXORS OF PIERCY V CIR
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXORS OF BROWN V CIR
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMER V CIR
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GEORGE AND LOOCHIN V CIR
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CIR V MARTIN
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SALISBURY HOUSE ESTATES LIMITED V FRY
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 APPRAISAL AND VALUATION-INHERITANCE VALUATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 11/02/2009   L146652 146652-1001 06/08/2019 1 06/08/2019 Journal article