| 000 | 01191cam a2200313 4500 | ||
|---|---|---|---|
| 001 | ABS62551 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u106895 | ||
| 100 | _aGolding, J. | ||
| 245 | _aHorses for courses | ||
| 260 | _c2000 | ||
| 490 |
_aTaxation _v145(3761) 15 June 2000, 281-283(3) |
||
| 520 | _aConsiders the changing options for businesses to claim capital allowances. Describes a case study which illustrates key aspects of the Capital Allowances Act 1990. The case involved potential allowances claims in respect of almost all Parts of the Act. Discusses the impending changes to capital allowances, suggesting that at this juncture they will not generate the investment intended. Tables. | ||
| 590 | _aABS | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCAPITAL ALLOWANCES ACT 1990 | ||
| 650 | _aINVESTMENT | ||
| 650 | _aYARMOUTH V FRANCE | ||
| 650 | _aINDUSTRIAL BUILDINGS | ||
| 650 | _aRESEARCH AND DEVELOPMENT | ||
| 650 | _aPLANT AND MACHINERY | ||
| 650 | _aAGRICULTURAL BUILDINGS | ||
| 650 | _aMINERAL EXTRACTION | ||
| 650 | _aDREDGING | ||
| 650 | _aSEA WALLS | ||
| 650 | _aFARMHOUSE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c63951 _d63951 |
||