Simply capital
Holroyd, D.
Simply capital - 2002 - Accountancy 129(1306) June 2002, 144-5(2) .
Highlights how capital allowance and capital gains taper relief provide a useful source of legitimate tax savings. The article discusses some practical examples of tax-efficient real estate strategies. Details some scenarios for the purchase of an office building; industrial premises; energy-efficient capital allowances; expenditure on contaminated land; buying and selling buildings and refurbishing and fitting out buildings.
REAL ESTATE
OFFICE BUILDINGS
INDUSTRIAL PROPERTY
CAPITAL ALLOWANCES
CAPITAL GAINS TAPER RELIEF
ENERGY EFFICIENCY
CONTAMINATED LAND
FIT-OUT
Refurbishment
TAX EFFICIENCY
Simply capital - 2002 - Accountancy 129(1306) June 2002, 144-5(2) .
Highlights how capital allowance and capital gains taper relief provide a useful source of legitimate tax savings. The article discusses some practical examples of tax-efficient real estate strategies. Details some scenarios for the purchase of an office building; industrial premises; energy-efficient capital allowances; expenditure on contaminated land; buying and selling buildings and refurbishing and fitting out buildings.
REAL ESTATE
OFFICE BUILDINGS
INDUSTRIAL PROPERTY
CAPITAL ALLOWANCES
CAPITAL GAINS TAPER RELIEF
ENERGY EFFICIENCY
CONTAMINATED LAND
FIT-OUT
Refurbishment
TAX EFFICIENCY