Tolley's capital allowances, 2004-05

著者

    • Walton, Kevin
    • Smailes, David

書誌事項

Tolley's capital allowances, 2004-05

by Kevin Walton, David Smailes

LexisNexis UK, c2004

17th ed

大学図書館所蔵 件 / 1

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注記

Includes index

内容説明・目次

内容説明

This publication was first marked as out of print on 08/11/05. 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. It is updated to include Finance Act 2004. It provides full reference to relevant case law, Inland Revenue Practices and Concessions; numerous worked examples; and latest cases, Special Commissioners' decisions and Revenue pronouncements.

目次

  • Introduction
  • General Scheme of Allowances
  • Agricultural Buildings
  • Industrial Buildings
  • Flat Conversion
  • Plant and Machinery
  • Mineral Extraction
  • Research and Development
  • Patents and Know-how
  • Dredging
  • Partnerships
  • Interaction with Capital Gains Tax
  • Problem Areas
  • Appendix 1. Items which may Qualify as Plant or Machinery
  • Appendix 2. Designated Enterprise Zones
  • Index

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