Tolley's Capital Allowances 2000-2001

Tolley's Capital Allowances 2000-2001

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Description

Produced in response to requests from tax professionals, this practical guide contains information on capital allowances. It makes full reference to relevant case law, Inland Revenue practices and concessions, and there are numerous worked examples. The text includes important provisions from the Finance Act 2000 and features cases, special commissioners' decisions and Revenue pronouncements.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0754507181
  • 9780754507185

Table of contents

Introduction; General Scheme of Allowances; Agricultural Buildings; Industrial Buildings; Machinery and Plant; Mineral Extraction; Research and Development; Patents and Know-how; Cemeteries and Crematoria; Dredging and Sea Walls; Partnerships; Interaction with Capital Gains Tax; Problem Areas; Appendix 1 - Items which may Qualify as Machinery and Plant; Appendix 2 - Revenue Statement of Practice 6/94; Appendix 3 - Designated Enterprise Zonesshow more