000			01432cam a22002655a 4500
001			L148458
002			18078
008			090921s2009 xxk f 000 0 eng d
020			_a9781842195246
035			_a(Sirsi) u148458
041	0		_aeng
050	0	4	_a336.24 $2 18
100	1		_aSmith, Kevin
245	0	0	_aCapital allowances for property professionals
260			_aCoventry _bRICS _c2009
300			_axviii, 302p. _c24cm.
350			_a75
505	2		_aIntroduction -- Summary of 2007/2008 changes -- Plant and machinery allowances (PMAs) -- Fixtures -- Construction (new builds, refurbishments, fit-outs) -- Purchasing or selling a property -- Examples of plant and machinery -- Industrial buildings allowances (IBAs) -- Hotel buildings allowances (HBAs) -- Agricultural buildings allowances (ABAs) -- Enterprise zone allowances (EZAs) -- Tax relief on regeneration projects -- Landlord/tenant: capital allowances issues -- Property ownership structures: capital allowances aspects -- Irelands capital allowances system -- Index
520			_aProvides practical guidance on capital allowances issues which may be encountered on property transactions and projects. Includes commentary, solutions, useful tips, worked examples and case studies.
521			_aAdvanced
590			_aKA
651		4	_aUnited Kingdom _y
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
942			_n0
999			_c110055 _d110055