| 000 | 00943cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS51636 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u36477 | ||
| 041 | _aeng | ||
| 100 | _aSpencer, P. | ||
| 245 | _aIf it moves, deduct it - tax relief for partitioning | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aPartitioning _v(30) Autumn 1994, 17(1) |
||
| 520 | _aRefers to the historic John Good case of 1958 to illustrate the tax advantages of relocatable partitioning and the need to establish that such partitions are intended to be moveable as the test of eligability for tax allowances. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aBUILT ENVIRONMENT-BUILDING ELEMENTS-COMPLETE BUILDING ELEMENTS-WALLS-INTERNAL WALLS AND PARTITIONS | ||
| 650 | _aPLANT AND MACHINERY | ||
| 650 | _aRELOCATABLE PARTITIONING | ||
| 650 | _aTAX ALLOWANCES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c23673 _d23673 |
||