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Financing forestry investments

Article Abstract:

Forestry investments in Great Britain offer considerable tax benefits and secure long-term prospects. The three main types of forestry investment are: bare land planting, established plantations, and hardwood timber lands in North America. The two main sources of finance for forestry investments in Great Britain are forestry grants and loan finance. The interest paid on a forestry loan can be offset against the taxpayer's total income. After a woodland property has been owned for more than two years, it can qualify for business property relief for inheritance tax purposes.

Author: Gamble, Barry
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
Finance, Forests and forestry, Forests, Investment analysis, Securities analysis

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Anatomy of an expert system

Article Abstract:

Ernst and Whinney (E&W) developed VATIA (Value Added Tax Intelligent Assistant), an expert system designed to let the firm's general auditors have access to the expertise of the E&W VAT and Customs Duty Group, in answer to changes in HM Customs and Excise's regulations. VATIA was developed in Crystal and runs on a Compaq portable with at least 640KB of memory, 20 Mb of hard disk, and a monochrome monitor. The system has been installed on more than 600 machines in the firm's 26 UK offices. The development and use of the system is described.

Author: Tindall, Christine, Susskind, Richard
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1988
Case studies, Software, Product development, Accounting, Expert systems, Value-added tax, Accounting software, Ernst & Whinney

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A forest of opportunity

Article Abstract:

Recent reform of forestry taxation in 1988 has made forestry restoration an attractive tax shelter for investors. People who already own homes and stocks and who want a safe investment with capital growth should consider forestry because of it will not result in further income-capital gains taxes when sold.

Author: Gamble, Barry, Verdon, Simon
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1989
Management, Tax shelters, Forestry projects, Forest development

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Subjects list: United Kingdom, Tax policy, Great Britain
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