No cause for relief
Language: English Series: Estates Gazette ; (0809) 8 March 2008, 191-192(2)Publication details: 2008Subject(s): Summary: Considers the forthcoming changes to capital allowances. These were announced in the 2007 Budget, and will take effect from April 2008. Argues that the overall collection of measures results in a reduction in tax relief available to businesses investing in property. Describes the new Annual Investment Allowance. Argues that for SMEs it may counter the effect of previous incentives aimed at promoting growth. Details tax credits for enhanced capital allowances, industrial buildings allowances, and land remediation tax relief.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L142845 (Browse shelf(Opens below)) | 1 | Available | 142845-1001 |
Considers the forthcoming changes to capital allowances. These were announced in the 2007 Budget, and will take effect from April 2008. Argues that the overall collection of measures results in a reduction in tax relief available to businesses investing in property. Describes the new Annual Investment Allowance. Argues that for SMEs it may counter the effect of previous incentives aimed at promoting growth. Details tax credits for enhanced capital allowances, industrial buildings allowances, and land remediation tax relief.