Tolley's Capital Allowances
Transactions and Planning
1998
Tolley Publishing (Verlag)
978-1-86012-812-7 (ISBN)
Tolley Publishing (Verlag)
978-1-86012-812-7 (ISBN)
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This work has a practical transactional approach to capital allowances. Each chapter sets out a series of planning opportunities and pitfalls, highlighting the dos and don'ts that arise in practice. The author considers the interaction of other capital allowance provisions with other taxes.
This work has a practical transactional approach to capital allowances. Each chapter sets out a series of planning opportunities and pitfalls, highlighting the dos and don'ts that commonly arise in practice. The author considers the interaction of other capital allowance provisions with other taxes and provides examples of other case studies to illustrate the type of problem encountered in practice. Practical checklists are also included.
This work has a practical transactional approach to capital allowances. Each chapter sets out a series of planning opportunities and pitfalls, highlighting the dos and don'ts that commonly arise in practice. The author considers the interaction of other capital allowance provisions with other taxes and provides examples of other case studies to illustrate the type of problem encountered in practice. Practical checklists are also included.
Construction of new building; purchase of new building; purchase of second-hand building; offices - special features; retail property - special features; industrial property - special features; hotels - special features; enterprise zones; property investors - special issues; sale of property; aquisition of a business; plant - system of allowances; plant - the meaning of the term; plant - treatment of common items; vehicle fleet; hire purchase and leasing; research and intellectual property; intra-group transactions/connected persons; claiming and disclaiming allowances; interaction and other taxes; international matters.
| Zusatzinfo | index |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-86012-812-2 / 1860128122 |
| ISBN-13 | 978-1-86012-812-7 / 9781860128127 |
| Zustand | Neuware |
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