000 00702cab a2200181 4500
001 L130728
008 050826n2005 000 0 eng u
035 _a(Sirsi) u130728
041 _aeng
100 1 _aJenkins, Derek
245 0 _aWhat's new?
260 _c2005
490 _aTaxation
_v155(4022) 25 August 2005, 580-582 (3)
520 _aDiscusses planned changes to the tax treatment of plant and machinery. Looks at funding leases, both short and long, and special rules and where they apply. HMRC aim is that tax ownership should be conferred on the leasee. HMRC consultation can be viewed at www.hmrc.gov.uk.
590 _aIKA300805
690 _aPROPERTY-PROPERTY TAXATION
942 _n0
999 _c75782
_d75782