The new kid in town
Rayney, P.
The new kid in town - 2001 - Accountancy November 2001, 121-123(3) .
Briefly outlines the Capital Allowances Act 2001 (CAA 2001) which consolidates all the substantive legislation on capital allowances - the system of tax relief available for capital expenditure by companies, partnerships, sole traders and other taxpayers. The Act covers all types of capital allowances and is arranged in the order of their practical importance, beginning with plant and machinery allowances. The article focuses on the CAA 2001 as it applies to companies and reviews the most important relief - plant and machinery allowances.
PLANT AND MACHINERY ALLOWANCES
CAPITAL ALLOWANCES ACT 2001
TAX ALLOWANCES
CAPITAL EXPENDITURE
BUSINESSES
PLANT AND MACHINERY
The new kid in town - 2001 - Accountancy November 2001, 121-123(3) .
Briefly outlines the Capital Allowances Act 2001 (CAA 2001) which consolidates all the substantive legislation on capital allowances - the system of tax relief available for capital expenditure by companies, partnerships, sole traders and other taxpayers. The Act covers all types of capital allowances and is arranged in the order of their practical importance, beginning with plant and machinery allowances. The article focuses on the CAA 2001 as it applies to companies and reviews the most important relief - plant and machinery allowances.
PLANT AND MACHINERY ALLOWANCES
CAPITAL ALLOWANCES ACT 2001
TAX ALLOWANCES
CAPITAL EXPENDITURE
BUSINESSES
PLANT AND MACHINERY