| 000 -LEADER |
|---|
| fixed length control field |
02201cam a2200409 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
21792518 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20251009084321.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
201009s2020 enk 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2020416484 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780414075757 |
| Qualifying information |
(paperback) |
|
|---|
| International Standard Book Number |
0414075757 |
| Qualifying information |
(paperback) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
21792518 |
|
|---|
| System control number |
(OCoLC)1140780044 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
YDX |
| Language of cataloging |
eng |
| Transcribing agency |
YDX |
| Description conventions |
rda |
| Modifying agency |
OCLCQ |
| -- |
YDXIT |
| -- |
OCLCO |
| -- |
OCLCF |
| -- |
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 |
KD5359 |
| Item number |
.D38 2020 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.4104 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Morse, Geoffrey, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Davies principles of tax law / |
| Remainder of title |
by Geoffrey Morse, LL.B., BARRISTER, Professor of Corporate and Tax Law, University of Birmingham; Sandra Eden, B.A., LL.B., C.T.A., Senior Lecturer, University of Edinburgh, Retired. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Ninth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
London : |
| Name of producer, publisher, distributor, manufacturer |
Thomson Reuters, trading as Sweet & Maxwell, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
li, 549 pages ; |
| Dimensions |
22 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 |
Understanding tax -- National, international and local tax -- Handling tax laws -- Tax administration -- Trading income and losses -- Property income --Intellectual property and other income -- Capital allowances -- Employment income -- Pensions, Social Security and credits -- Savings and investment income -- The taxation of trusts and estates -- Taxation of individuals -- Taxation of companies -- Capital gains tax -- Gains and losses -- Exemptions and reliefs -- Evolution of inheritance tax -- Chargeable transfers -- Exemptions and reliefs -- Computation -- Settled property -- Liability and incidence -- Administration and collection -- The charge to VAT -- VAT rates and exemptions -- VAT computation and accountability. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Great Britain. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Eden, Sandra, |
| Relator term |
author. |
|
|---|
| Personal name |
Davies, F. R. |
| Fuller form of name |
(Francis Ronald). |
| 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 |
|
| Koha item type |
Long Loan Books |