000			00870cab a2200217 4500
001			ABS39791
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u18987
041			_aeng
100			_aCollins, C.
245			_aMaking allowances
260			_c1988
350			_a0
490			_aBuilding _v(253) 7566 23 September 1988, 22-23(2)
520			_aOver £400m in tax is paid unnecessarily each year by property owners/developers and contractors who do not maximise the allowances available on new build ing schemes, claims the author. In this article he explains how property expenditure can be reduced and uses the refurbishment of a commercial hotel to illustrate how much can be allowed as plant and machinery .
650			_aBUILDING ALLOWANCES
650			_aCAPITAL ALLOWANCES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c12634 _d12634