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Business tax reform capital allowances changes [electronic resource]

By: Language: English Publication details: London HM Treasury 2007ISBN:
  • 9781845323226
Subject(s): LOC classification:
  • 336.21 $2 18
Online resources:
Partial contents:
Introduction -- The annual investment allowance -- Integral fixtures -- Payable enhanced capital allowances -- Transitional arrangements and other technical aspects -- Questions for consideration
Summary: Consultation document which sets out a proposed package of reforms to the UK business tax system. Provides guidance on the arrangements for the transition to the reformed structure. Invites views from business on three new elements of the capital allowances system: the annual investment allowance; the definition of integral fixtures and high-level proposals for payable enhanced capital allowances.

Introduction -- The annual investment allowance -- Integral fixtures -- Payable enhanced capital allowances -- Transitional arrangements and other technical aspects -- Questions for consideration

Consultation document which sets out a proposed package of reforms to the UK business tax system. Provides guidance on the arrangements for the transition to the reformed structure. Invites views from business on three new elements of the capital allowances system: the annual investment allowance; the definition of integral fixtures and high-level proposals for payable enhanced capital allowances.

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