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Capital allowances and land remediation relief [electronic resource]

By: Language: English Series: RICS Guidance Note | RICS Black BookPublication details: London RICS 2013Description: 30pISBN:
  • 9781783210237
Subject(s): LOC classification:
  • 336.24
  • 333.73
Online resources: Summary: Introduces surveyors and other professionals to the subjects of capital allowances and land remediation relief in a UK context. Some of the topics addressed in this guidance include capital expenditure, types and rates of relief, property and transaction types, entitlement to claim capital allowances, entitlement to claim land remediation relief, Finance Act 2001 rules, construction expenditure, and claims for land remediation expenditure.

Introduces surveyors and other professionals to the subjects of capital allowances and land remediation relief in a UK context. Some of the topics addressed in this guidance include capital expenditure, types and rates of relief, property and transaction types, entitlement to claim capital allowances, entitlement to claim land remediation relief, Finance Act 2001 rules, construction expenditure, and claims for land remediation expenditure.