If it moves, deduct it - tax relief for partitioning
Spencer, P.
If it moves, deduct it - tax relief for partitioning - 1994 - Partitioning (30) Autumn 1994, 17(1) .
Refers to the historic John Good case of 1958 to illustrate the tax advantages of relocatable partitioning and the need to establish that such partitions are intended to be moveable as the test of eligability for tax allowances.
CAPITAL ALLOWANCES
BUILT ENVIRONMENT-BUILDING ELEMENTS-COMPLETE BUILDING ELEMENTS-WALLS-INTERNAL WALLS AND PARTITIONS
PLANT AND MACHINERY
RELOCATABLE PARTITIONING
TAX ALLOWANCES
If it moves, deduct it - tax relief for partitioning - 1994 - Partitioning (30) Autumn 1994, 17(1) .
Refers to the historic John Good case of 1958 to illustrate the tax advantages of relocatable partitioning and the need to establish that such partitions are intended to be moveable as the test of eligability for tax allowances.
CAPITAL ALLOWANCES
BUILT ENVIRONMENT-BUILDING ELEMENTS-COMPLETE BUILDING ELEMENTS-WALLS-INTERNAL WALLS AND PARTITIONS
PLANT AND MACHINERY
RELOCATABLE PARTITIONING
TAX ALLOWANCES