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Budgeting for changes to IR claims

By: Language: English Series: CSW - The Property Week ; 45(10) 9 December 1993, 76(1)Publication details: 1993Subject(s): Summary: Discusses two Budget proposals for capital allowances. Firstly a statutory rule clarifying that land, buildings and structures do not qualify as plant and secondly time limits for submitting written notification to Inland Revenue of qualifying expenditure claims for capital allowances.

Discusses two Budget proposals for capital allowances. Firstly a statutory rule clarifying that land, buildings and structures do not qualify as plant and secondly time limits for submitting written notification to Inland Revenue of qualifying expenditure claims for capital allowances.