What's new?
Jenkins, Derek
What's new? - 2005 - Taxation 155(4022) 25 August 2005, 580-582 (3) .
Discusses planned changes to the tax treatment of plant and machinery. Looks at funding leases, both short and long, and special rules and where they apply. HMRC aim is that tax ownership should be conferred on the leasee. HMRC consultation can be viewed at www.hmrc.gov.uk.
What's new? - 2005 - Taxation 155(4022) 25 August 2005, 580-582 (3) .
Discusses planned changes to the tax treatment of plant and machinery. Looks at funding leases, both short and long, and special rules and where they apply. HMRC aim is that tax ownership should be conferred on the leasee. HMRC consultation can be viewed at www.hmrc.gov.uk.