| 000 | 01087cab a22002175a 4500 | ||
|---|---|---|---|
| 001 | L143044 | ||
| 008 | 080213e20080327xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u143044 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aOliver, Alun | |
| 245 | 0 | 4 | _aThe shifting sands |
| 260 | _c2008 | ||
| 490 |
_aTaxation _v161(4149) 27 March 2008, 295-298(4) |
||
| 520 | _aConsiders whether the 2007 budget proposals on capital allowances will lead to simplification or stratification. Provides comment and analysis on how the new regulations will affect businesses. Covers: how the first year credits will work; the phasing out of industrial buildings allowances; integral features (expenditure on designated plant and machinery assets); new rates; the North Sea regime; low carbon cars; annual investment allowances; enhanced capital allowances; Brownfield tax incentives. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aINDUSTRIAL BUILDINGS ALLOWANCES |
| 650 | 2 | 4 | _aCAPITAL ALLOWANCES |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES | ||
| 942 | _n0 | ||
| 999 |
_c80037 _d80037 |
||