Capital allowances: the new regime - I

Cohen, T.

Capital allowances: the new regime - I - 1995 - Taxation 134(3488) 26 January 1995, 370-372(3) .

Describes and illustrates the changes to the capital allowances regime for incorported businesses under self-assessment. Includes a detailed example.


CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
FINANCE ACT 1994
PERIOD OF ACCOUNT
SELF ASSESMENT
TAXES ACT 1988 S74
UNINCORPORATED COMPANIES