Tolley's Capital Allowances

Kevin Walton, David Smailes (Autoren)

Buch | Softcover

2008 | Revised edition
Butterworths Law (Verlag)
9780754534495 (ISBN)

Infos

With major reform to the Capital Allowances regime this year, this book is fully updated to include Finance Act 2008. It has full reference to relevant case law, HMRC Practices and Concessions. It also includes numerous worked examples, and cases, Special Commissioners' decisions and HMRC pronouncements.

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Produced in direct response to requests from tax professionals, this detailed and practical guide contains all the information you need in one convenient reference source. With major reform to the Capital Allowances regime this year, the book is fully updated with the new changes.It is updated to include Finance Act 2008. It has full reference to relevant case law, HMRC Practices and Concessions. There are numerous worked examples. It includes latest cases, Special Commissioners' decisions and HMRC pronouncements.With major changes to the Capital Allowances regime already announced, including the new annual investment allowance, reduced rate of writing-down allowances and other changes to the plant and machinery code, you will need our annual to keep fully updated on this year's significant overhaul of the regime.

Inhalt

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.

Produkt-Details

• Verlagsort: London
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-13: 9780754534495 / 9780754534495
• Zustand: Neuware