A mistake could land you in trouble (Record no. 82534)

MARC details
000 -LEADER
fixed length control field 00931cab a22001935a 4500
001 - CONTROL NUMBER
control field L150504
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100721e20100515xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u150504
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Dayananda, Helen
245 02 - TITLE STATEMENT
Title A mistake could land you in trouble
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2010
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (1022) 15 May 2010, 100-101(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the new penalty regime for incorrect stamp duty land tax (SDLT) which came into force on 1 April 2010. Explains that the measures are an attempt to harmonise the penalties for inaccurate returns across the different taxes and that as the taxpayer's adviser takes a greater role in preparing and filing SDLT returns it seems likely that they could suffer any penalties imposed. Gives guidance on how best to prepare these returns to minimise any risk.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name ENGLAND AND WALES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 21/07/2010   L150504 150504-1001 06/08/2019 1 06/08/2019 Journal article