Capital and other allowances in development
Capital and other allowances in development
- 1988
- Solicitors` Journal 132(23) 10 June 1988, 840-841(2) .
Third article in series on the development of land. Sets out what can and cannot be claimed as capital allowance, stressing that the structuring of a development may drastically affect the developer`s right to capital allowances. Concludes with brief guidance for investors of property situated in enterprise zones.
CAPITAL ALLOWANCES
INDUSTRIAL BUILDINGS
INVESTMENT
PLANT AND MACHINERY
STOKES V COSTAIN
TAXATION
Third article in series on the development of land. Sets out what can and cannot be claimed as capital allowance, stressing that the structuring of a development may drastically affect the developer`s right to capital allowances. Concludes with brief guidance for investors of property situated in enterprise zones.
CAPITAL ALLOWANCES
INDUSTRIAL BUILDINGS
INVESTMENT
PLANT AND MACHINERY
STOKES V COSTAIN
TAXATION