000			01261cab a2200301 4500
001			ABS67678
008			040311n2004 000 0 eng u
035			_a(Sirsi) u125396
100			_aDavies, D.
245			_aTo absent friends
260			_c2004
490			_aEstates Gazette _v(0409) 28 February 2004, 139-141(3)
520			_aThe first article looks at the tax situtation for non-UK residents and covers the areas of income tax and capital gains tax. A separate article assesses the coming changes to corporation tax which could introduce a less favourable treatment of capital allowances. Various alternative methods to the present capital allowances regime are explored. Concludes that since the issue of the government's consultative document, most of those involved would prefer the capital allowances system to remain the same.
590			_aABS
650			_aCAPITAL ALLOWANCES
650			_aCAPITAL ALLOWANCES ACT 2001
650			_aPLANT AND MACHINERY
650			_aTAX RELIEF
650			_aACCOUNTING SYSTEMS
650			_aEU LEGISLATION
650			_aCORPORATION TAX
650			_aNON-RESIDENTS
650			_aSTAMP DUTY
650			_aINHERITANCE TAX
650			_aCAPITAL GAINS TAX
690			_aTAXATION
942			_n0
999			_c74258 _d74258