When more really can mean less (Record no. 82535)

MARC details
000 -LEADER
fixed length control field 00826cab a22002055a 4500
001 - CONTROL NUMBER
control field L150506
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100721e20100515xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u150506
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Callaghan, Michael
245 00 - TITLE STATEMENT
Title When more really can mean less
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2010
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (1019) 15 May 2010, 102-103(2)
520 ## - SUMMARY, ETC.
Summary, etc. Stamp duty land tax help and advice. Argues that tenants could save money by turning a ten year lease into two five year leases. This is due to SDLT being reduced at the same time as satisfying its requirement for a flexible lease term and that tenants can gain the full benefit of rent-free periods that the landlord may offer.
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
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Barnes, Alex
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   L150506 150506-1001 06/08/2019 1 06/08/2019 Journal article