Capital allowance changes mean yet more complexity
Language: English Series: Property Forecast ; 11(5) May 2008, 14-15(2)Publication details: 2008Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L143927 (Browse shelf(Opens below)) | 1 | Available | 143927-1001 |
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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.