Tolley's Capital Allowances

Kevin Walton, David Smailes (Autoren)

Buch | Softcover

2010
Tolley Publishing (Verlag)
9780754538912 (ISBN)

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Tolley's Capital Allowances 2011-12

Kevin Walton, David Smailes

2011

Buch | Softcover

CHF 248, ³⁰

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A guide that contains the information on the reforms to the Capital Allowances. It deals with the case laws, HMRC Practices and Concessions. It also covers Special Commissioners' decisions and HMRC pronouncements.

'This detailed and practical guide contains all the information you need in one convenient reference source. With the recent major reforms to the Capital Allowances regime, the book is fully updated with the new changes. It is a full reference to relevant case law, HMRC Practices and Concessions. It features numerous worked examples. It covers latest cases, Special Commissioners' decisions and HMRC pronouncements'.

"1. Introduction; 2. General scheme of allowances; 3. Agricultural buildings;4. Business premises renovation; 5. Industrial buildings;6. Flat conversion; 7. Plant and machinery; 8. Mineral extraction; 9. Research and development; 10. Patents and know-how; 11. Dredging; 12. Partnerships; 13. Interaction with Capital Gains Tax; 14. Problem areas; Appendix 1. Items which may Qualify as Plant or Machinery;Appendix 2. Designated Enterprise Zones Index"

Erscheint lt. Verlag	30.11.2010
Verlagsort	London
Sprache	englisch
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-13	9780754538912 / 9780754538912
Zustand	Neuware