Interest on unpaid or overpaid tax / (Record no. 15086)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01559nam a2200265 i 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 820212s1977 enka gr 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0852911858 : |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KD5385 |
| Item number | .K45 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.4104'2 |
| -- | KEL |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kelley, Peter P. |
| 245 10 - TITLE STATEMENT | |
| Title | Interest on unpaid or overpaid tax / |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | London : |
| Name of publisher, distributor, etc | Institute of Chartered Accountants in England and Wales, |
| Date of publication, distribution, etc | 1977. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | [9], 20 p. ; |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Chartac taxation guides |
| 500 ## - GENERAL NOTE | |
| General note | Errata slip inserted. |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Use of money interest (UOMI) is imposed on both unpaid and overpaid tax by the Tax Administration Act 1994. The UOMI imposed on unpaid tax represents a significant cost for taxpayers. The Govenrment has changed the rules relating to the setting of the UOMI rates several times since they came into effect in 1995. The article analyses the rules (as amended) and considers whether they adequately and fairly meet thier statutory objectives of compensating the Commissioner and taxpayers for the loss of use of money and encouraging taxpayers to pay the corrct amount of tax on time. The writer argues that the current rules do not achieve a fair balance between the statutory objectives and that they operate to the detriment of taxpayers. He suggests ways in which the Government could address the perceived deficiencies in the rules. |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | aia 13/03/2019 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans | |
| Local Note: Item Class | Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax collection |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Deferred tax |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) | |
| Call No. /Shelf Ref | 343.4104'2 KEL |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Bill Date | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 13/03/2019 | 343.4104'2 KEL | 31008100226956 | 13/03/2019 | 13/03/2019 | Monograph & others |