Tolley's capital allowances, 1992-93
Author(s)
Bibliographic Information
Tolley's capital allowances, 1992-93
Tolley Pub. Co., 1992
5th ed
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Note
Includes index
Description and Table of Contents
Description
This is a detailed guide to the taxation provisions relating to capital allowances including the legislation and relevant case law up to August 1st, 1992. New to this edition is coverage of the provisions in the Finance (No 2) Act 1992 relating to transfers of UK trades, computer software, films, building in enterprise zones and expensive motor cars. Other developments in dealing with capital allowances since August 1991 are also incorporated into this edition.
Table of Contents
- 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
- interaction with capital gains tax
- problem areas.
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