| 000 | 00822cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS38496 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u10977 | ||
| 041 | _aeng | ||
| 100 | _aStopforth, D. | ||
| 245 | 4 | _aThe choice is yours | |
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v120(3121) 30 October 1987, 100-104(3) |
||
| 520 | _aThis article discusses the consequences of not claiming capital allowances within a particular chargeable period highlighted in the case Elliss v BP Oil Northern Ireland Refinery Ltd (1987) STC 52. Considers the effects of not making a claim and sets out some capital examples of situations in which it may be appropriate to consider not claiming capital allowances. | ||
| 650 | _aTAXES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c6997 _d6997 |
||