Capital allowances for fixtures
Language: English Series: Estates Gazette ; (1224) 16 June 2012, 80-81(2)Publication details: 2012Subject(s): Summary: This "Mainly for Students" article explains new procedures which came into force for claiming capital allowances for fixtures against corporation and income tax with effect from April 2012. Outlines transitional arrangements. Qualifiying fixtures for capital allowances include integral ones which attract relief at 8% and plant and machinery at 18%. Relief is given on a pooled basis rather than being treated individually.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L156670 (Browse shelf(Opens below)) | 1 | Available | 156670-1001 |
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This "Mainly for Students" article explains new procedures which came into force for claiming capital allowances for fixtures against corporation and income tax with effect from April 2012. Outlines transitional arrangements. Qualifiying fixtures for capital allowances include integral ones which attract relief at 8% and plant and machinery at 18%. Relief is given on a pooled basis rather than being treated individually.