Capital allowance changes and property depreciation
James, J.
Capital allowance changes and property depreciation - 1997 - CSM (Chartered Surveyor Monthly) February 1997, 34-35(2) .
Considers the implications of proposals in the 1996 Budget to change the legislation on capital allowances on fixtures and long-life assets. Concludes that unless the issue of capital allowances and property depreciation is properly addressed, UK industry will be adversely affected and investors may be deterred.
BUDGET 1996
CAPITAL ALLOWANCES
PROPERTY DEPRECIATION
Capital allowance changes and property depreciation - 1997 - CSM (Chartered Surveyor Monthly) February 1997, 34-35(2) .
Considers the implications of proposals in the 1996 Budget to change the legislation on capital allowances on fixtures and long-life assets. Concludes that unless the issue of capital allowances and property depreciation is properly addressed, UK industry will be adversely affected and investors may be deterred.
BUDGET 1996
CAPITAL ALLOWANCES
PROPERTY DEPRECIATION