MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02815cam a22004214i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20211105115155.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
080613s2007 enk 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2008396515 |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
|---|
| Local cataloguing issues note |
BIB MATCHES WORLDCAT |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
184592486X |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781845924867 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(ATU)b11377744 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)178195916 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
BTCTA |
| -- |
BAKER |
| -- |
ATU |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
e-uk--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KD5475 |
| Item number |
.T37 2007 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.4105245 |
| Edition number |
22 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Taper relief : |
| Remainder of title |
a tax practitioner's guide to the principles of taper relief for capital gains tax purposes / |
| Statement of responsibility, etc. |
edited by P. David Kitson. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Sixth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Haywards Heath, West Sussex : |
| Name of producer, publisher, distributor, manufacturer |
Tottel Pub., |
| Date of production, publication, distribution, manufacture, or copyright notice |
2007. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xix, 265 pages ; |
| Dimensions |
24 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The General Scheme -- Non-Business Assets -- Business Assets -- Interaction with Other Reliefs -- Spouses -- Trusts -- Personal Representatives and Legatees -- The Overseas Element -- Value Freezing -- Enveloping -- Value Shifting -- Losses and the Annual Exempt Amount -- Assets Derived from Other Assets -- Options -- Corporate Transactions -- Taper Relief Planning Techniques. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"This invaluable book tax guides you from start to finish through the process of claiming taper relief. Using clear examples and the latest practical tests, it shows how to save tax when handling all types capital disposal transactions. Updated to current tax practice and the Finance Act 2007 this tax guide to Taper Relief sets out the KEY tax planning considerations, alongside the practical implications of claiming financial relief using taper relief tax laws. Everything you need to know on taper relief tax can be found in this book. The worked examples, commentaries and specialist advice ensures you'll quickly grasp the fundamentals-- and feel 100% confident when processing all types of taper relief tax claims. Both you and your clients will benefit from the detailed tax saving guidance when organising capital disposals both big and small."--Publisher. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Machine converted from AACR2 source record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Capital gains tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 9 (RLIN) |
766432 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Deferred tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 9 (RLIN) |
766493 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Tax exemption |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 9 (RLIN) |
766497 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Tax planning |
| Geographic subdivision |
Great Britain |
| 9 (RLIN) |
726131 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kitson, P. David, |
| Relator term |
editor. |
| 9 (RLIN) |
253830 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b11377744 |
| b |
11-07-17 |
| c |
27-10-15 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
b |
| -- |
c |
| Operator's initials, OID (RLIN) |
06-04-16 |
| Cataloger's initials, CIN (RLIN) |
m |
| First date, FD (RLIN) |
a |
| -- |
eng |
| -- |
enk |
| -- |
0 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
343.4105245 TAP |
| g |
1 |
| i |
A445170B |
| j |
0 |
| l |
cmain |
| o |
- |
| p |
$309.93 |
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- |
| r |
- |
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- |
| t |
0 |
| u |
7 |
| v |
0 |
| w |
0 |
| x |
0 |
| y |
.i1278154x |
| z |
29-10-15 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Book |
