Tolley's capital allowances, 1994-95
著者
書誌事項
Tolley's capital allowances, 1994-95
Tolley Pub. Co., c1994
7th ed.
- タイトル別名
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Tolley's capital allowances, 1994-95 : a comprehensive guide to the taxation provisions relating to capital allowances, including the legislation and relevant case law to 1 August 1994
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注記
Includes index
内容説明・目次
内容説明
A detailed guide to the taxation provisions relating to capital allowances including the legislation and relevant case law up to August 1st, 1994, although later material is included where significant. Features of this edition include: comprehensive coverage of the changes to the way capital allowances are given under the new current year basis of assessment, including explanation of "periods of account" and the interaction of allowances with loss relief claims; added coverage of the corporation tax and "Pay and File" procedures for companies in relation to claiming allowances; claims under self-assessment for individuals, partnerships and companies; a full analysis of the restrictions introduced by the Finance Act 1994 on machinery and plant in buildings, and the new notification requirements; interaction with capital gains tax in the light of new restrictions on indexation allowance; and a new appendix on items which may qualify as machinery or plant.
目次
- General scheme of allowances
- agricultural buildings
- industrial buildings
- machinery and plant
- mineral extraction
- scientific research
- patents and know-how
- cemetaries and crematoria
- dredging and sea walls
- partnerships
- interaction with capital gains tax
- problem areas
- items which may qualify as machinery or plant.
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