Author Description

This is a compendium of essential factual information covering all the main UK taxes and related matters. This is the 13th annual edition of the work, and it is updated to include the provisions of the Finance (No 2) Bill and other relevant data to 1st June 1993. Features new to this edition include: details of the improved capital allowances on machinery and plant, industrial buildings and agricultural buildings; new provisions on relocation expenses and company vans in relation to benefits in kind; tables of the capital gains indexation allowance for disposals in 1992-1993; and Foreign Exchange Rates for 1992-1993.