Tolley's capital allowances, 1991-92
Author(s)
Bibliographic Information
Tolley's capital allowances, 1991-92
Tolley Pub. Co., 1991
4th ed.
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Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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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