Tax clampdown (Record no. 118331)

MARC details
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 18/11/2004   WB4044-22 128027-1001 06/08/2019 1 06/08/2019 News article