Tolley's Capital Allowances

Gary B. Mackley-Smith, Jacqueline Scott (Autoren)

Buch | Softcover

584 Seiten

1998
Tolley Publishing (Verlag)
978-1-86012-809-7 (ISBN)

Infos

Produced in direct response to requests from tax professionals, this practical guide contains all the information needed in one reference source. It includes the latest legislative changes and developments (including new current year basis and transitional provisions). Full reference to relevant case law, Inland Revenue Practices and Concessions, provisions from the 1998 Finance Act and lates cases, special commissioners decisions and revenue pronouncements are also included.

Inhalt

General scheme of allowances; agricultural buildings; industrial buildings; machinery and plant; mineral extraction; scientific research; patents and know-how; cemeteries and crematoria; dredging and sea walls; partnerships; interactiona with Capital Gains tax; problem areas. Appendices: items which may qualify as machinery of plant; revenue statement of practice 6/94; designated enterprise zones; capital allowances on fixtures; draft provisions of the Finance Bill.

Produkt-Details

• Verlagsort: London
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 1-86012-809-2 / 1860128092
• ISBN-13: 978-1-86012-809-7 / 9781860128097
• Zustand: Neuware