The choice is yours
Stopforth, D.
The choice is yours - 1987 - Taxation 120(3121) 30 October 1987, 100-104(3) .
This article discusses the consequences of not claiming capital allowances within a particular chargeable period highlighted in the case Elliss v BP Oil Northern Ireland Refinery Ltd (1987) STC 52. Considers the effects of not making a claim and sets out some capital examples of situations in which it may be appropriate to consider not claiming capital allowances.
TAXES
The choice is yours - 1987 - Taxation 120(3121) 30 October 1987, 100-104(3) .
This article discusses the consequences of not claiming capital allowances within a particular chargeable period highlighted in the case Elliss v BP Oil Northern Ireland Refinery Ltd (1987) STC 52. Considers the effects of not making a claim and sets out some capital examples of situations in which it may be appropriate to consider not claiming capital allowances.
TAXES