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C

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
C Capital allowances allocation to relevant pools, 4.31 annual investment allowance anti-avoidance, 4.25 basic rules, 4.20 – 4.21 group companies, and 4.21A introduction, 4.18 limits, 4.21 related companies, and 4.21A timing 4.18 transitional rules 4.21 anti-avoidance rules, 4.25 assets previously qualifying for full expensing, super-deduction or 50% FYAs, 4.33A background, 4.13 buildings allowance, 4.34A calculation allocation to pools, 4.31 assets previously qualifying for full expensing, super-deduction or 50% FYAs, 4.33A main pool, on, 4.32 – 4.33 plant and machinery, on, 4.34 cars from 2021/22 onwards, 7.15B generally, 4.28 computation, 4.31 – 4.34 disincorporation of business, and, 16.43 electric cars, 4.23 – 4.24 environmentally-friendly plant, 4.23 – 4.24 first year allowances anti-avoidance, 4.25 calculation, 4.32 – 4.33 electric cars, 4.23 – 4.24 environmentally-friendly plant, 4.23 – 4.24 generally, 4.22 low emission cars, 4.23 – 4.24 timing, 4.18 ‘full expensing’ generally, 4.19 introduction, 4.13 leasing, 4.19A integral features, 4.26 – 4.27 introduction, ...

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