Taking allowances
Language: English Series: Estates Gazette ; (9915) 17 April 1999, 127(1)Publication details: 1999Subject(s): Summary: A discussion of capital allowances, making the point that commercial property owners can save considerable amounts in corporation tax by taking full advantage of allowances available on machinery and plant. Looks at what is classed as machinery and plant, who can benefit, apportioning the purchase price and assessing the correct value for the fixtures.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3515-36 (Browse shelf(Opens below)) | 1 | Available | 92861-1001 |
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A discussion of capital allowances, making the point that commercial property owners can save considerable amounts in corporation tax by taking full advantage of allowances available on machinery and plant. Looks at what is classed as machinery and plant, who can benefit, apportioning the purchase price and assessing the correct value for the fixtures.