000			01170cam a2200301 4500
001			ABS65666
008			020704n2002 000 0 eng u
035			_a(Sirsi) u118690
100			_aHolroyd, D.
245			_aSimply capital
260			_c2002
490			_aAccountancy _v129(1306) June 2002, 144-5(2)
520			_aHighlights how capital allowance and capital gains taper relief provide a useful source of legitimate tax savings. The article discusses some practical examples of tax-efficient real estate strategies. Details some scenarios for the purchase of an office building; industrial premises; energy-efficient capital allowances; expenditure on contaminated land; buying and selling buildings and refurbishing and fitting out buildings.
590			_aABS
650			_aREAL ESTATE
650			_aOFFICE BUILDINGS
650			_aINDUSTRIAL PROPERTY
650			_aCAPITAL ALLOWANCES
650			_aCAPITAL GAINS TAPER RELIEF
650			_aENERGY EFFICIENCY
650			_aCONTAMINATED LAND
650			_aFIT-OUT
650			_aRefurbishment _96264
650			_aTAX EFFICIENCY
690			_aTAXATION
700			_aLovell, J.
942			_n0
999			_c70683 _d70683