The shifting sands
Language: English Series: Taxation ; 161(4149) 27 March 2008, 295-298(4)Publication details: 2008Subject(s): Summary: Considers whether the 2007 budget proposals on capital allowances will lead to simplification or stratification. Provides comment and analysis on how the new regulations will affect businesses. Covers: how the first year credits will work; the phasing out of industrial buildings allowances; integral features (expenditure on designated plant and machinery assets); new rates; the North Sea regime; low carbon cars; annual investment allowances; enhanced capital allowances; Brownfield tax incentives.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L143044 (Browse shelf(Opens below)) | 1 | Available | 143044-1001 |
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Considers whether the 2007 budget proposals on capital allowances will lead to simplification or stratification. Provides comment and analysis on how the new regulations will affect businesses. Covers: how the first year credits will work; the phasing out of industrial buildings allowances; integral features (expenditure on designated plant and machinery assets); new rates; the North Sea regime; low carbon cars; annual investment allowances; enhanced capital allowances; Brownfield tax incentives.