丸善のおすすめ度
【英国事業税控除のすべて 第2版】
A-Z of Business Tax Deductions, 2nd ed. '18
Morley, Annette,
Moore, Nicola
著
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価格
\28,495(税込)
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発行年月 |
2018年08月 |
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出版国 |
イギリス |
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言語 |
英語 |
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媒体 |
冊子 |
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装丁 |
paper |
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ページ数/巻数 |
424 p. |
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ジャンル |
洋書/社会科学/法学/行政法 |
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ISBN |
9781526507310 |
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商品コード |
1026760752 |
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国件名 |
イギリス
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本の性格 |
実務向け |
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新刊案内掲載月 |
2018年07月 |
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商品URL
| https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1026760752 |
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内容
Provides clarity in areas where there is doubt as to the deductibility for tax purposes of particular expenses incurred by a business, such as unincorporated businesses, operated by sole traders, partnerships and limited liability partnerships. Structured in an easily navigable A-Z format, all business areas covered are quickly identifiable. Legislative references, summaries of key cases and HMRC guidance help the reader to understand possible allowances and allowable deductions in situations where there may be some ambiguity. Important legislative changes: Loan interest relief restriction for residential property businesses (F(No 2) Act 2015 and FA 2016) Property business deductions: Replacement of domestic items/abolition of wear and tear allowance (FA 2016) Calculation of profits of trades and property allowances (Finance (No 2) Act 2017) Trading and property allowances (Finance (No 2) Act 2017)