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5.207: Balancing allowances and balancing charges

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 5: Capital Allowances 5.2: Machinery or Plant 5.207.1: General 5.207.2: Meaning of “amount still unallowed” 5.207.3: Maximum balancing charge 5.207.4: Cessation of trade, gifts etc 5.207.5: Notional allowances 5.207.6: Mergers Directive: scheme of reconstruction or amalgamation ...

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