Don`t let your tax allowance go up the factory chimney
Whittaker, R.
Don`t let your tax allowance go up the factory chimney - 1996 - Property Week 55(11) 13 June 1996, 27(1) .
A large proportion of money spent on building refurbishment can qualify for capital allowances. This article highlights some of the rules involved, such as distinguishing between improvement and repair costs. Case law.
ASSETS
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
CAPITAL ALLOWANCES
IMPROVEMENTS
OGRADY V BULLCROFT MAIN COLLIERIES LTD
REPAIRS
SAMUEL JONES AND CO (DEVONDALE) LTD V CIR
Don`t let your tax allowance go up the factory chimney - 1996 - Property Week 55(11) 13 June 1996, 27(1) .
A large proportion of money spent on building refurbishment can qualify for capital allowances. This article highlights some of the rules involved, such as distinguishing between improvement and repair costs. Case law.
ASSETS
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
CAPITAL ALLOWANCES
IMPROVEMENTS
OGRADY V BULLCROFT MAIN COLLIERIES LTD
REPAIRS
SAMUEL JONES AND CO (DEVONDALE) LTD V CIR