Tolley's Capital Allowances 2011-12

Kevin Walton, David Smailes (Autoren)

Buch | Softcover

477 Seiten

2011
Tolley (Verlag)
9780754540410 (ISBN)

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Tolley's Capital Allowances 2012-13

Kevin Walton, David Smailes

2012

Buch | Softcover

CHF 255, ³⁰

zur Neuauflage

With the major reforms to the Capital Allowances regime, this book includes changes and gives full reference to relevant case law, HMRC. It provides practices and concessions. It also includes numerous worked examples and cases, 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.

* Full reference to relevant case law, HMRC Practices and Concessions
* Numerous worked examples
* 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	31.12.2011
Verlagsort	London
Sprache	englisch
Maße	150 x 228 mm
Themenwelt	Schulbuch / Wörterbuch ► Lexikon / Chroniken
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9780754540410 / 9780754540410
Zustand	Neuware