| 000 | 01060cam a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS66482 | ||
| 008 | 030304n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u121486 | ||
| 100 | _aRees, D. | ||
| 245 | _aClaiming tax relief on commercial property | ||
| 260 | _c2003 | ||
| 490 |
_aFacilities Management _vFebruary 2003, 20-21(2) |
||
| 520 | _aExamines the complex methods of claiming tax relief on commercial property. Explains that the term 'capital allowances' covers a range of tax relief that have a simple purpose to allow owners of commercial property to set aside funds by way of retention of profits to meet the cost of future renewals and replacements. Considers their usefulness in refurbishment schemes, in deciding whether to go for new build, pre-planning capital allowances and describes other allowances such as enhanced allowances and research and development allowances. | ||
| 590 | _aABS | ||
| 650 | _aTAX RELIEF | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c72197 _d72197 |
||