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Language: English Series: Taxation ; 155(4022) 25 August 2005, 580-582 (3)Publication details: 2005Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L130728 (Browse shelf(Opens below)) | 1 | Available | 130728-1001 |
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.