| 000 | 00844cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS38354 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u10069 | ||
| 041 | _aeng | ||
| 100 | _aSmith, L. | ||
| 245 | _aExpenditure on property - capital or revenue? | ||
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aCompany Secretary`s Review _v11(12) 30 September 1987, 94-95(2) |
||
| 520 | _aWith reference to relevant case law the author explains the difference between capital and revenue expenditure when major works have been carried out on a property . Repair will usually qualify for revenue treatment while an improvement will not. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCAPITAL EXPENDITURE | ||
| 650 | _aIMPROVEMENTS | ||
| 650 | _aTAX RELIEF | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c6327 _d6327 |
||