| 000 | 00746cam a2200157 4500 | ||
|---|---|---|---|
| 001 | ABS61294 | ||
| 008 | 000000n1999 000 0 eng u | ||
| 035 | _a(Sirsi) u101928 | ||
| 100 | _aDavey, N. | ||
| 245 | _aWhen do provisions count? | ||
| 260 | _c1999 | ||
| 490 |
_aProperty Week _v64(34) 3 September 1999, 66-67(2) |
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| 520 | _aDiscusses the Inland Revenues decision not to appeal in two cases where firms were seeking to suspend rent payment on a vacated premises: Herbert Smith v Honour (HMIT) and Jenners, Princes St Edinburgh Ltd v Inland Revenue. The Revenue now accepts that tax relief should follow the accounting treatment where that treatment is in accordance with accounting best practice. | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c61026 _d61026 |
||