Tax clampdown (Record no. 118331)
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000 -LEADER | |
---|---|
fixed length control field | 00965cam a2200205 4500 |
001 - CONTROL NUMBER | |
control field | WB@3612-839 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 041118n2004 000 0 eng u |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (Sirsi) u128027 |
245 ## - TITLE STATEMENT | |
Title | Tax clampdown |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2004 |
490 ## - SERIES STATEMENT | |
Series statement | Inside Housing |
Volume/sequential designation | (21)45 12 November 2004, 11(1) |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Hundreds of housing associations could be hit with large fines for tax avoidance as part of a clampdown by HM Customs and Excise. Under the new tax avoidance legislation which came into force in August 2004, housing associations are required to disclose the use of certain tax avoidance schemes. Failure to do so will result in a fine of either £5 000 or 15% of the tax saved. The National Housing Federation is drafting an urgent notice to warn associations of the potential dangers. |
590 ## - LOCAL NOTE (RLIN) | |
Local note | WB |
590 ## - LOCAL NOTE (RLIN) | |
Local note | WB |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | TAX AVOIDANCE SCHEME |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | HOUSING ASSOCIATIONS |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | LEGISLATION |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | TAXATION |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Suppress in OPAC | 0 |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 |
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Dewey Decimal Classification | London | London | News article | 18/11/2004 | WB4044-22 | 128027-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |