Budget 1994
Budget 1994
- 1994
- Inland Revenue Press Release 29 November 1994 (31) .
(a) Capital Gains Tax : annual exempt amount (b) Capital Gains Tax : re-investment relief (c) Capital allowance for privately-financed roads (d) Capital Gains Tax : roll-over relief within groups of companies (e) Industrial building allowances (f) Tax treatment of short rotation coppice (g) Self assessment (h) Taxation of income from property and self assessment (i) Self-assessment : employers and employees - outcome of consulations (j) Self assessment : transition to current year basis anti-avoidance provisions
BUDGET 1994
CAPITAL ALLOWANCES
CAPITAL GAINS TAX
ENERGY CROPS
ROLL-OVER RELIEF
SELF ASSESSMENT
SHORT ROTATION COPPICE
TAX EXEMPTION
(a) Capital Gains Tax : annual exempt amount (b) Capital Gains Tax : re-investment relief (c) Capital allowance for privately-financed roads (d) Capital Gains Tax : roll-over relief within groups of companies (e) Industrial building allowances (f) Tax treatment of short rotation coppice (g) Self assessment (h) Taxation of income from property and self assessment (i) Self-assessment : employers and employees - outcome of consulations (j) Self assessment : transition to current year basis anti-avoidance provisions
BUDGET 1994
CAPITAL ALLOWANCES
CAPITAL GAINS TAX
ENERGY CROPS
ROLL-OVER RELIEF
SELF ASSESSMENT
SHORT ROTATION COPPICE
TAX EXEMPTION