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Fixtures and capital allowances

Language: English Series: Estates Times ; (1300) 27 October 1995, 8(1)Publication details: 1995Subject(s): Summary: Examines when and how fixtures are subject to tax relief in the form of capital allowances. Discusses several cases on fixtures and their implications for the definition and ownership of fixtures.

Examines when and how fixtures are subject to tax relief in the form of capital allowances. Discusses several cases on fixtures and their implications for the definition and ownership of fixtures.