NLSUI OPAC header image

Tax avoidance / (Record no. 30572)

MARC details
000 -LEADER
fixed length control field 02028cam a2200349 a 4500
001 - CONTROL NUMBER
control field 17648963
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210615202510.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 130305s2012 enk b 001 0 eng d
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2012551418
015 ## - NATIONAL BIBLIOGRAPHY NUMBER
National bibliography number GBB096185
Source bnb
016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER
Record control number 015624487
Source Uk
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781847037749 (hbk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1847037747 (hbk.)
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)ocn795598577
040 ## - CATALOGING SOURCE
Original cataloging agency NLE
Transcribing agency NLE
Modifying agency YDXCP
-- OCLCO
-- GXR
-- LGG
-- UKMGB
-- DLC
042 ## - AUTHENTICATION CODE
Authentication code lccopycat
043 ## - GEOGRAPHIC AREA CODE
Geographic area code e-uk---
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number KD5370
Item number .M87 2012
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.4104
Edition number 22
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Murray, Rebecca
Titles and words associated with a name (Barrister)
245 10 - TITLE STATEMENT
Title Tax avoidance /
Statement of responsibility, etc. Rebecca Murray.
250 ## - EDITION STATEMENT
Edition statement 1st ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London :
Name of publisher, distributor, etc. Sweet & Maxwell,
Date of publication, distribution, etc. 2012.
300 ## - PHYSICAL DESCRIPTION
Extent xxix, 281 p. ;
Dimensions 24 cm.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Table of contents:<br/>What is avoidance? Evasion; avoidance; mitigation (Templeman s view). <br/>Historical overview: statute; courts; 1920 s739; close companies; settlement provisions. <br/>Ramsay principle. Overseas experience GAAR, the courts, US: <br/>Commonwealth. GAAR. Formulations of anti-avoidance provisions. <br/>Sole or main purpose. Sole or main benefit. <br/>Neither purpose nor benefit (eg ss86/87 TCGA); <br/>Schedule 18. Corporation tax; SSE; Sch 7AA; loan relationships; intangibles; derivatives; group relief; REITs. Capital gains tax losses, s16A; value shifting, ss29/30. <br/>Income tax: settlements, transfer of assets abroad; transactions in securities; sideways loss relief (extended by FA 08 to sole traders). <br/>CAs: Leasing. SDLT. VAT: abuse (Halifax etc). <br/>Clearances. Dealing with HMRC: settlement; judicial review; litigation; penalties; discovery. <br/>Litigation procedures. <br/>Disclosure. <br/>Principles based approach. <br/>European law: Cadbury s Schweppes & the UK approach.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax planning
Geographic subdivision Great Britain.
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
a 7
b cbc
c copycat
d 2
e ncip
f 20
g y-gencatlg
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
Withdrawn status Lost status 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 Price effective from Koha item type
      Not For Loan NLS NLS REFERENCE SECTION 30/05/2017 15180.00   343.04 MUR 27893 30/05/2017 30/05/2017 BOOKs