Tolley's capital allowances 2002-03

Author(s)
    • Walton, Kevin
    • Smailes, David
Bibliographic Information

Tolley's capital allowances 2002-03

by Kevin Walton, David Smailes

Tolley, c2002

15th ed

Search this Book/Journal
Note

Includes index

Description and Table of Contents

Description

"(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/11/03)Produced in direct response to requests from tax professionals, this detailed and practical guide contains all the information you need in one convenient reference source. Updated to include Finance Act 2002 Full reference to relevant case law, Inland Revenue Practices and Concessions Numerous worked examples Latest cases, Special Commissioners' decisions and Revenue pronouncements"

Table of Contents

"IntroductionGeneral Scheme of AllowancesAgricultural BuildingsIndustrial BuildingsFlat ConversionPlant and MachineryMineral ExtractionResearch and DevelopmentPatents and Know-howDredgingPartnershipsInteraction with Capital Gains TaxProblem AreasAppendix 1. Items which may Qualify as Plant or MachineryAppendix 2. Designated Enterprise ZonesIndex"

by "Nielsen BookData"

Details
Page Top