IBAs-RIP
Language: English Series: Taxation ; 160(4138) 20 December 2007, 657-660(4)Publication details: 2007Subject(s): Summary: Examines the policy rationale behind the abolition of industrial business allowances (IBA). Argues that this is more significant than the abolition of capital gains tax taper relief and that this will place a burden on some sectors. Considers the likely impact and suggests that abolishing IBAs will create uncertainty for investors. Recommends a grandfathering provision for existing assets.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L141983 (Browse shelf(Opens below)) | 1 | Available | 141983-1001 |
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Examines the policy rationale behind the abolition of industrial business allowances (IBA). Argues that this is more significant than the abolition of capital gains tax taper relief and that this will place a burden on some sectors. Considers the likely impact and suggests that abolishing IBAs will create uncertainty for investors. Recommends a grandfathering provision for existing assets.