To absent friends
Davies, D.
To absent friends - 2004 - Estates Gazette (0409) 28 February 2004, 139-141(3) .
The first article looks at the tax situtation for non-UK residents and covers the areas of income tax and capital gains tax. A separate article assesses the coming changes to corporation tax which could introduce a less favourable treatment of capital allowances. Various alternative methods to the present capital allowances regime are explored. Concludes that since the issue of the government's consultative document, most of those involved would prefer the capital allowances system to remain the same.
CAPITAL ALLOWANCES
CAPITAL ALLOWANCES ACT 2001
PLANT AND MACHINERY
TAX RELIEF
ACCOUNTING SYSTEMS
EU LEGISLATION
CORPORATION TAX
NON-RESIDENTS
STAMP DUTY
INHERITANCE TAX
CAPITAL GAINS TAX
To absent friends - 2004 - Estates Gazette (0409) 28 February 2004, 139-141(3) .
The first article looks at the tax situtation for non-UK residents and covers the areas of income tax and capital gains tax. A separate article assesses the coming changes to corporation tax which could introduce a less favourable treatment of capital allowances. Various alternative methods to the present capital allowances regime are explored. Concludes that since the issue of the government's consultative document, most of those involved would prefer the capital allowances system to remain the same.
CAPITAL ALLOWANCES
CAPITAL ALLOWANCES ACT 2001
PLANT AND MACHINERY
TAX RELIEF
ACCOUNTING SYSTEMS
EU LEGISLATION
CORPORATION TAX
NON-RESIDENTS
STAMP DUTY
INHERITANCE TAX
CAPITAL GAINS TAX