Tolley's capital allowances, 1991-92

著者

書誌事項

Tolley's capital allowances, 1991-92

edited by Patrick Noakes, Alan Dolton

Tolley Pub. Co., 1991

4th ed.

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注記

Includes index

内容説明・目次

内容説明

The latest edition of this detailed and practical guide provides comprehensive and up-to-date coverage of the Capital Allowances Act 1990, as well as other related law. It includes the provisions of the Finance Act 1991 regarding such matters as toll roads and the capital goods scheme for VAT, and includes full reference to relevant case law and Inland Revenue practices and concessions. There are tables of destinations and derivations for further assistance, as well as worked examples.

目次

  • General scheme of allowances
  • agricultural buildings
  • industrial buildings
  • machinery and plant
  • mineral extraction
  • scientific research
  • patents and know-how
  • cemtries and crematoria
  • dredging and sea walls
  • partnerships
  • interaction with capital gains tax
  • problem areas.

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詳細情報

  • NII書誌ID(NCID)
    BA18598872
  • ISBN
    • 0854595767
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Croydon
  • ページ数/冊数
    lx, 418 p.
  • 大きさ
    23 cm
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