Inside a taxpayer's conscience (Record no. 82961)

MARC details
000 -LEADER
fixed length control field 00938cab a22001935a 4500
001 - CONTROL NUMBER
control field L152427
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110307e2011 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u152427
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Elliott, Graham
245 00 - TITLE STATEMENT
Title Inside a taxpayer's conscience
Remainder of title VAT consultations
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2011
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (1106) 12 February 2011, 100 (1)
520 ## - SUMMARY, ETC.
Summary, etc. Considers the import of two HM Revenue and Customs (HMRC) consultations published in December 2010 with a view to introducing the proposals on 1 March 2011. Changes to the commercial property VAT rule would allow option to tax to be effectual. Although the landlord and tenant are associated the tenant will be unable to claim at least 80% of VAT on rents or premiums. Changes are proposed on charities whose buildings are purchased VAT free.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/03/2011   L152427 152427-1001 06/08/2019 1 06/08/2019 Journal article