MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02172nam a22004578i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
BDZ0021569421 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
StDuBDS |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20180923150020.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
130905s2013 enk f 000|0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781780433523 (hbk.) : |
| Terms of availability |
£163.00 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781780433523(hbk.) : |
| Terms of availability |
Đ163.00 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
StDuBDS |
| Language of cataloging |
eng |
| Transcribing agency |
StDuBDS |
| Modifying agency |
StDuBDSZ |
| Description conventions |
rda |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KDK1491 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
LAW |
| Source |
ukslc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
LNU |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
1DDR |
| Source |
thema |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.41705245 BOH |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bohan, Brian, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Capital acquisitions tax / |
| Statement of responsibility, etc. |
by Brian Bohan, Fergus McCarthy. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
4th edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Haywards Heath : |
| Name of publisher, distributor, etc. |
Bloomsbury Professional, |
| Date of publication, distribution, etc. |
2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1100 pages ; |
| Dimensions |
25 cm |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1.Introduction -- 2.Definitions -- 3.Terminology -- 4.Gift tax, inheritance tax and property -- 5.Taxable value -- 6.Valuation -- 7.Valuation date -- 8.Reliefs -- 9.Agricultural property -- 10.Business relief -- 11.Exemption -- 12.Computation of CAT -- 13.Double taxation relief -- 14.Co-ownership -- 15.Partnerships and Lloyd\'s Underwriters -- 16.Settlements -- 17.Discretionary trusts -- 18.Insurance -- 19.Anti-avoidance -- 20.Returns and assessment -- 21.Revenue powers and appeals -- 22.Payment of tax and interest on tax -- 23.Miscellaneous. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This book guides the practitioner through the financial processes required to be navigated when handling transactions with a capital acquisition tax aspect. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| Geographic subdivision |
Ireland |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Capital gains tax |
| Geographic subdivision |
Ireland |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Ireland |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Law. |
| Source of heading or term |
ukslc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation & duties law |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Ireland |
| Source of heading or term |
thema |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
McCarthy, Fergus, |
| Relator term |
author. |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
170814 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b11419362 |
| b |
main |
| c |
- |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
0 |
| 960 ## - PHYSICAL LOCATION (RLIN) |
|---|
| Physical location, PLOC (RLIN) |
main |
| Copies |
1 |
| Cataloging date |
140205 |
| Code1 |
- |
| Code2 |
- |
| Code3 |
- |
| Code4 |
- |
| Acquisition type - method of paying for the material |
p |
| Claim – claiming activity |
- |
| Estimated price |
195.00 |
| Form – physical form |
b |
| Fund |
none |
| Order date |
2014-01-27 |
| Order note |
- |
| Order type |
f |
| Receiving action |
- |
| Received date |
2014-02-05 |
| Receiving location |
a |
| Billing location |
q |
| Status |
a |
| Temporary shelving location |
p |
| Vendor |
bloom |
| Language |
eng |
| Country |
ie |
| Volumes |
0 |
| Millennium order record number |
.o10117775 |
| 961 ## - REQUESTOR & SELECTOR |
|---|
| Selector |
Sean Arthur |
| -- |
Order printed 27-01-2014 16:28 |
| Locations |
main |
| Funds |
none |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Operator's initials, OID (RLIN) |
0 |
| Cataloger's initials, CIN (RLIN) |
140127 |
| First Date, FD (RLIN) |
m |
| Local |
a |
| -- |
- |
| -- |
0 |