Balancing allowances and SLY: Difference between pages

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''UK Tax''.
The key short-term investment principles and prioritisation of:
 
 
<b>S</b>ecurity
 
<b>L</b>iquidity and
 
<b>Y</b>ield
 
 
This ordering of the principles and considerations is fundamentally important.
 
 
The safety and security of the funds invested are always the first priority.
 
Yield is the least important of the three considerations.


Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds are less than the balance of unrelieved expenditure (tax written down value).
Balancing allowances reduce the amount of taxable profits.




== See also ==
== See also ==
* [[Balancing charges]]
*[[Security]]
* [[Capital allowances]]
*[[Liquidity]]
* [[Residue after sale]]
*[[Yield]]
* [[Tax written down value]]
 


[[Category:Accounting,_tax_and_regulation]]
===Other links===
*[[Media:Risk and return.pdf| The Icelandic banking saga and English local authorities, UK Audit Commission, 2009]]
*[[Media:2015_06_June_-_Safety_first.pdf| Safety first, The Treasurer, 2015]]

Revision as of 19:37, 20 November 2015

The key short-term investment principles and prioritisation of:


Security

Liquidity and

Yield


This ordering of the principles and considerations is fundamentally important.


The safety and security of the funds invested are always the first priority.

Yield is the least important of the three considerations.


See also


Other links