| 000 | 00987cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB3515-36 | ||
| 008 | 090401t1999 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u92861 | ||
| 041 | _aeng | ||
| 245 | _aTaking allowances | ||
| 260 | _c1999 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9915) 17 April 1999, 127(1) |
||
| 520 | _aA discussion of capital allowances, making the point that commercial property owners can save considerable amounts in corporation tax by taking full advantage of allowances available on machinery and plant. Looks at what is classed as machinery and plant, who can benefit, apportioning the purchase price and assessing the correct value for the fixtures. | ||
| 650 | _aAPPORTIONMENT OF COSTS | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 | _aCORPORATION TAX | ||
| 650 | _aPLANT AND MACHINERY | ||
| 650 |
_aRESIDENTIAL PROPERTY _96266 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c20/04/1999 | ||
| 999 |
_c58863 _d58863 |
||