Machinery to apportion
Cass, Miranda
Machinery to apportion - 2007 - Estates Gazette (0749) 8 December 2007, 94-96(3) .
Examines planning techniques which can be used and pitfalls which must be avoided when performing commercial property transactions. Summarises the changes to capital allowances introduced by this year's Budget. Outlines common methods of managing capital allowances when property is sold. Details joint elections under section 198 of the Capital Allowances Act 2001, and apportionment under section 562. Explains the relevance of capital allowances to the decision whether to sell freehold interest or grant long leasehold.
CAPITAL ALLOWANCES ACT 2001
United Kingdom--
Machinery to apportion - 2007 - Estates Gazette (0749) 8 December 2007, 94-96(3) .
Examines planning techniques which can be used and pitfalls which must be avoided when performing commercial property transactions. Summarises the changes to capital allowances introduced by this year's Budget. Outlines common methods of managing capital allowances when property is sold. Details joint elections under section 198 of the Capital Allowances Act 2001, and apportionment under section 562. Explains the relevance of capital allowances to the decision whether to sell freehold interest or grant long leasehold.
CAPITAL ALLOWANCES ACT 2001
United Kingdom--