UK tax law, history and analysis
Material and commentary on UK tax law, especially items that are otherwise difficult to find.
Tuesday, 28 August 2012
PD Leake on capital allowances
One of the seminal books on UK capital allowances: PD Leake,
Depreciation and wasting assets and their treatment in computing annual profit and loss
(London: Isaac Pitman, 1920). The preface and introduction are particularly interesting.
Dominic de Cogan
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