The shifting sands
Oliver, Alun
The shifting sands - 2008 - Taxation 161(4149) 27 March 2008, 295-298(4) .
Considers whether the 2007 budget proposals on capital allowances will lead to simplification or stratification. Provides comment and analysis on how the new regulations will affect businesses. Covers: how the first year credits will work; the phasing out of industrial buildings allowances; integral features (expenditure on designated plant and machinery assets); new rates; the North Sea regime; low carbon cars; annual investment allowances; enhanced capital allowances; Brownfield tax incentives.
INDUSTRIAL BUILDINGS ALLOWANCES
CAPITAL ALLOWANCES
United Kingdom--
The shifting sands - 2008 - Taxation 161(4149) 27 March 2008, 295-298(4) .
Considers whether the 2007 budget proposals on capital allowances will lead to simplification or stratification. Provides comment and analysis on how the new regulations will affect businesses. Covers: how the first year credits will work; the phasing out of industrial buildings allowances; integral features (expenditure on designated plant and machinery assets); new rates; the North Sea regime; low carbon cars; annual investment allowances; enhanced capital allowances; Brownfield tax incentives.
INDUSTRIAL BUILDINGS ALLOWANCES
CAPITAL ALLOWANCES
United Kingdom--