Whiteman on Capital Gains Tax (Record no. 90949)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01664cam a2200325 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 090401t1988 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0421372605 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u41571 |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | 336.2424 $2 18 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Whiteman, P. G. |
| 245 00 - TITLE STATEMENT | |
| Title | Whiteman on Capital Gains Tax |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 4th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | London |
| Name of publisher, distributor, etc. | Sweet and Maxwell |
| Date of publication, distribution, etc. | 1988 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | l, 834p. |
| Dimensions | 25cm. |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] | |
| Price | 130 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Sweet and Maxwell British Tax Library |
| 505 1# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introductory chapters: general structure of Capital Gains Tax; rates of tax; administration; the Ramsay Principle |
| 505 1# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Assets, disposables and computation: assets; disposals; computation; market value and connected persons; valuation for Capital Gains Tax; the indexation allowance; taper relief; hold-over relief; exemptions and reliefs |
| 505 1# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Particular assets: land and buildings; leases on land and other assets; the principle private residence; national heritage property; business assets; shares; government securities and qualifying corporate bonds; options; debts; tangible movable property; insurance policies |
| 505 1# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Particular taxpayers: fiduciaries; settled property; charities; personal representatives; partnerships; corporate taxpayers |
| 505 1# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The foreign element: the foreign element; individuals resident or domiciled overseas; overseas trusts; overseas companies; double taxation relief |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Replaced by 5th Edition (L146309) |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CAPITAL GAINS TAX |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PROPERTY-PROPERTY TAXATION |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gammie, Malcolm |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Herbert, Mark |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) | |
| c (OCLC) | 04/03/1997 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | London | London | Books | 14/09/1999 | 130.00 | 336.2424 WHI | 30003202 | 06/08/2019 | 1 | 130.00 | 06/08/2019 | Reference material |