000 01021cab a2200277 4500
001 ABS55292
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u15504
041 _aeng
100 _aWhittaker, R.
245 _aDon`t let your tax allowance go up the factory chimney
260 _c1996
350 _a0
490 _aProperty Week
_v55(11) 13 June 1996, 27(1)
520 _aA large proportion of money spent on building refurbishment can qualify for capital allowances. This article highlights some of the rules involved, such as distinguishing between improvement and repair costs. Case law.
650 _aASSETS
650 _aBUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
650 _aCAPITAL ALLOWANCES
650 _aIMPROVEMENTS
650 _aOGRADY V BULLCROFT MAIN COLLIERIES LTD
650 _aREPAIRS
650 _aSAMUEL JONES AND CO (DEVONDALE) LTD V CIR
690 _aBUILDING AND CONSTRUCTION-REPAIRS AND MAINTENANCE
942 _n0
948 _c04/03/1997
999 _c10176
_d10176