To absent friends
Series: Estates Gazette ; (0409) 28 February 2004, 139-141(3)Publication details: 2004Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS67678 (Browse shelf(Opens below)) | 1 | Available | 125396-1001 |
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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.