Section 7 and Schedule 1: Temporary Increase in Annual Investment Allowance
British Tax Review Issue 4, 2013
11 Pages Posted: 29 Jul 2019
Date Written: 2013
Note: This material was first published by Thomson Reuters (Professional) UK Limited in Andrew Harper and Li Liu, Section 7 and Schedule 1: Temporary Increase in Annual Investment Allowance,  BTR, No. 4 etc. and is reproduced by agreement with the Publishers.
Keywords: corporate tax policy; accelerated depreciation; cost of capital
JEL Classification: H25; K34
Suggested Citation: Suggested Citation