Budgeting for changes to IR claims
Blakeley, P.
Budgeting for changes to IR claims - 1993 - CSW - The Property Week 45(10) 9 December 1993, 76(1) .
Discusses two Budget proposals for capital allowances. Firstly a statutory rule clarifying that land, buildings and structures do not qualify as plant and secondly time limits for submitting written notification to Inland Revenue of qualifying expenditure claims for capital allowances.
CAPITAL ALLOWANCES
PLANT AND MACHINERY
Budgeting for changes to IR claims - 1993 - CSW - The Property Week 45(10) 9 December 1993, 76(1) .
Discusses two Budget proposals for capital allowances. Firstly a statutory rule clarifying that land, buildings and structures do not qualify as plant and secondly time limits for submitting written notification to Inland Revenue of qualifying expenditure claims for capital allowances.
CAPITAL ALLOWANCES
PLANT AND MACHINERY