Horses for courses
Golding, J.
Horses for courses - 2000 - Taxation 145(3761) 15 June 2000, 281-283(3) .
Considers the changing options for businesses to claim capital allowances. Describes a case study which illustrates key aspects of the Capital Allowances Act 1990. The case involved potential allowances claims in respect of almost all Parts of the Act. Discusses the impending changes to capital allowances, suggesting that at this juncture they will not generate the investment intended. Tables.
CAPITAL ALLOWANCES
CAPITAL ALLOWANCES ACT 1990
INVESTMENT
YARMOUTH V FRANCE
INDUSTRIAL BUILDINGS
RESEARCH AND DEVELOPMENT
PLANT AND MACHINERY
AGRICULTURAL BUILDINGS
MINERAL EXTRACTION
DREDGING
SEA WALLS
FARMHOUSE
Horses for courses - 2000 - Taxation 145(3761) 15 June 2000, 281-283(3) .
Considers the changing options for businesses to claim capital allowances. Describes a case study which illustrates key aspects of the Capital Allowances Act 1990. The case involved potential allowances claims in respect of almost all Parts of the Act. Discusses the impending changes to capital allowances, suggesting that at this juncture they will not generate the investment intended. Tables.
CAPITAL ALLOWANCES
CAPITAL ALLOWANCES ACT 1990
INVESTMENT
YARMOUTH V FRANCE
INDUSTRIAL BUILDINGS
RESEARCH AND DEVELOPMENT
PLANT AND MACHINERY
AGRICULTURAL BUILDINGS
MINERAL EXTRACTION
DREDGING
SEA WALLS
FARMHOUSE