Be prepared or lose a pretty penny (Record no. 81782)

MARC details
000 -LEADER
fixed length control field 00902cab a22002055a 4500
001 - CONTROL NUMBER
control field L148310
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090902e20090822xxk g 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u148310
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Lall, Tarlochan
245 00 - TITLE STATEMENT
Title Be prepared or lose a pretty penny
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2009
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0933) 22 August 2009, 60-61(2)
520 ## - SUMMARY, ETC.
Summary, etc. Charities considering the sale and disposal of land and property need to be aware of complex taxation issues. Income and Corporation Taxes Act 1988 s776 and capital gains issues are discussed in depth. Highlights the pitfalls which charities may find themselves in. Considers the option of creating trading subsidaries to avoid s776 issues.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME AND CORPORATION TAXES ACT 1988 S776
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 ACQUISITION AND DISPOSAL
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0

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