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Language: English Series: Taxation ; 120(3121) 30 October 1987, 100-104(3)Publication details: 1987Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38496 (Browse shelf(Opens below)) | 1 | Available | 10977-1001 |
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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.