| 000 | 01585cam a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS63784 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u111917 | ||
| 100 | _aWhittaker, R. | ||
| 245 | _aCapital allowances update | ||
| 260 | _c2001 | ||
| 490 |
_aCSM (Chartered Surveyor Monthly) _vApril 2001, 30-31(2) |
||
| 520 | _aSummarises the most recent and notable changes to capital allowances, designed to clarify existing legislation and simplify the whole area of capital allowances. Capital allowances are often under-utilised by businesses. Many of the most recent changes occurred as part of the Finance Act 2000, and a new Capital Allowances Consolidation Bill is due to receive Royal Assent in April 2001. Describes how these recent changes will affect large and small occupiers. Changes discussed include: the abolition of the requirement to provide written notification of expenditure; the reintroduction of First Year Allowances; enhanced capital allowances; the new research and development allowances (RDAs); and conversion costs. Warns that in order to benefit from all the capital allowances available, in most design and construction processes action must now be taken at an earlier stage. | ||
| 590 | _aABS | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aFINANCE ACT 2000 | ||
| 650 | _aMANAGEMENT-BUSINESS MANAGEMENT-INFORMATION MANAGEMENT | ||
| 650 | _aRESEARCH AND DEVELOPMENT | ||
| 650 | _aPRIVATE FINANCE INITIATIVE | ||
| 650 | _aCONVERSION COSTS | ||
| 650 | _aSPECIAL PURPOSE VEHICLE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c66699 _d66699 |
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