Capital allowances for property professionals

Smith, Kevin

Capital allowances for property professionals - Coventry RICS 2009 - xviii, 302p. 24cm.

Introduction -- Summary of 2007/2008 changes -- Plant and machinery allowances (PMAs) -- Fixtures -- Construction (new builds, refurbishments, fit-outs) -- Purchasing or selling a property -- Examples of plant and machinery -- Industrial buildings allowances (IBAs) -- Hotel buildings allowances (HBAs) -- Agricultural buildings allowances (ABAs) -- Enterprise zone allowances (EZAs) -- Tax relief on regeneration projects -- Landlord/tenant: capital allowances issues -- Property ownership structures: capital allowances aspects -- Irelands capital allowances system -- Index

Provides practical guidance on capital allowances issues which may be encountered on property transactions and projects. Includes commentary, solutions, useful tips, worked examples and case studies.

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9781842195246


United Kingdom--

336.24 $2 18