HMRC has outlined its current thinking on options to change the UK tax treatment of leased plant and machinery to ensure the tax rules in this area remain fit for purpose after the adoption of IFRS 16. Michael Everett and Peter Casey (KPMG) consider the background and the various proposals.
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HMRC has outlined its current thinking on options to change the UK tax treatment of leased plant and machinery to ensure the tax rules in this area remain fit for purpose after the adoption of IFRS 16. Michael Everett and Peter Casey (KPMG) consider the background and the various proposals.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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