Capital allowance changes mean yet more complexity
Oliver, Alun
Capital allowance changes mean yet more complexity - 2008 - Property Forecast 11(5) May 2008, 14-15(2) .
Sets out the main changes in the capital allowances regime as it applies to property following the UK Budget in March 2008. Explains that, instead of tax simplification, the main impact on capital allowances has been to introduce more categories of differing rates of relief. Comments on the proposals for brownfield tax incentives.
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
INTEGRAL FEATURE ALLOWANCES
England and Wales--1543-
Capital allowance changes mean yet more complexity - 2008 - Property Forecast 11(5) May 2008, 14-15(2) .
Sets out the main changes in the capital allowances regime as it applies to property following the UK Budget in March 2008. Explains that, instead of tax simplification, the main impact on capital allowances has been to introduce more categories of differing rates of relief. Comments on the proposals for brownfield tax incentives.
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
INTEGRAL FEATURE ALLOWANCES
England and Wales--1543-