| 000 | 00892cab a22001935a 4500 | ||
|---|---|---|---|
| 001 | L141983 | ||
| 008 | 080117e20071220xxkad f s 000 0 eng d | ||
| 035 | _a(Sirsi) u141983 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aSanger, Christopher | |
| 245 | 0 | 0 | _aIBAs-RIP |
| 260 | _c2007 | ||
| 490 | 0 |
_aTaxation _v160(4138) 20 December 2007, 657-660(4) |
|
| 520 | _aExamines the policy rationale behind the abolition of industrial business allowances (IBA). Argues that this is more significant than the abolition of capital gains tax taper relief and that this will place a burden on some sectors. Considers the likely impact and suggests that abolishing IBAs will create uncertainty for investors. Recommends a grandfathering provision for existing assets. | ||
| 590 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES | ||
| 942 | _n0 | ||
| 999 |
_c79686 _d79686 |
||