Strawberries for ever (Record no. 81908)

MARC details
000 -LEADER
fixed length control field 01299cab a22002655a 4500
001 - CONTROL NUMBER
control field L148619
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 091013e20090917xxko f l 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u148619
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name MacLeod, Iain
245 00 - TITLE STATEMENT
Title Strawberries for ever
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2009
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 164 (4223) 17 September 2009, 260-262(3)
520 ## - SUMMARY, ETC.
Summary, etc. Polytunnels are plant for the purposes of capital allowance claims and capital allowances are due on them. The temporary Spanish polytunnel which has so improved British fruit and vegetable farming has become the subject of tax professional discussion. Defines the true characteristics of a polytunnel: whether it is a moveable building or not a fixed structure and whether it meets the usual plant tests as propounded in Wimpey International Ltd v Warland, [1989] STC 273.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 1990 SCH AA1
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001 SS21-24
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GRAYS V SEYMOURS GARDEN CENTRE (HORTICULTURE)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ARGENTS NURSERIES LTD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE COMMISSIONERS V SMYTH
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WIMPEY INTERNATIONAL LTD V WARLAND
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-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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 13/10/2009   L148619 148619-1001 06/08/2019 1 06/08/2019 Journal article