000			01104cam a2200229 4500
001			X113068
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113068
100			_aMoody, G.
245			_aAlms and the taxman
260			_c2001
490			_aHousing Today _v(237) 7 June 2001,
520			_aExplains the consequences for registered social landlords of the withdrawal of statutory concession ESC/B4, which created an exception to the rule that repairs which significantly improve property are considered capital expenditure and therefore not deductible. Focuses mainly on the result that the withdrawal of ESC/B4, which made 'notional repairs' tax deductible, has created a disincentive for non-charitable RSLs to upgrade their tenants' homes. Also looks at key issues in the Housing Corporation's and the Charity Commission's joint protocol.
650			_aRSLS
650			_aREPAIRS AND IMPROVEMENTS
650			_aCORPORATION TAX
650			_aREGISTERED SOCIAL LANDLORDS
650			_aVOLUNTARY TRANSFER
690			_aHOUSING
700			_aRandall, S.
942			_n0
999			_c67307 _d67307