Sheds on the move (Record no. 82236)

MARC details
000 -LEADER
fixed length control field 01101cam a22002175a 4500
001 - CONTROL NUMBER
control field L149632
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100329e2010 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u149632
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Ward, John
245 00 - TITLE STATEMENT
Title Sheds on the move
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2010
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 165(4243) 18 February 2010, 13-15(3)
520 ## - SUMMARY, ETC.
Summary, etc. Some capital allowances can be claimed on farm buildings. HMRC deems agricultural sheds and buildings to be structures, not qualifying as plant for capital and annual investment allowance. Agricultural buildings allowances are being phased out from the 2011/12 tax year. Examines the rules relating to integral fittings, moveable and unboltable sheds. Careful planning is needed to ensure that farming clients obtain maximum tax relief on expenditure which not appear to qualify for any allowances.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001 SS21-22
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/03/2010   L149632 149632-1001 06/08/2019 1 06/08/2019 Journal article