Tolley's Capital Allowances 2002-03

Tolley's Capital Allowances 2002-03

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"(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"show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • Revised edition
  • index
  • 0754516660
  • 9780754516668

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"show more