Image from Google Jackets

New rules for capital allowances on fixtures

By: Language: English Series: Tax Bulletin ; August 1996, 8-10(3)Publication details: 1996Subject(s): Summary: Summarises changes to the rules governing capital allowances on fixtures in buildings. Considers why anti-avoidance legislation has been introduced and looks at the remaining draft legislation which will take effect from Spring 1997.

Summarises changes to the rules governing capital allowances on fixtures in buildings. Considers why anti-avoidance legislation has been introduced and looks at the remaining draft legislation which will take effect from Spring 1997.