Don`t get in a fix about capital allowances

Doyle, C.

Don`t get in a fix about capital allowances - 1998 - CSM January 1998, 50-51(2) .

Describes legislative changes to capital allowances which those engaged in commercial property transactions should be aware of. The changes introduced by the Finance Act 1997 close certain loopholes and simplify certain capital allowance claims. Examples.


CAPITAL ALLOWANCES
PROPERTY-COMMERCIAL PROPERTY
FINANCE ACT 1997
FIXTURES