| 000 | 01217cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS66483 | ||
| 008 | 030307n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u121570 | ||
| 100 | _aMcFarlane, I. | ||
| 245 | _aSome tax essentials for property lawyers | ||
| 260 | _c2003 | ||
| 490 |
_aProperty Law _v(62) January 2003, 5-6(2) |
||
| 520 | _aConsiders tax allowances and how to avoid them becoming the reason for the failure to complete a property transaction. Outlines the major issues surrounding the Capital Allowances Act 2001, including the need for 'relevant interest' in a property to ensure access to any tax allowances. Allowances range from 10% of the purchase price for basic offices to 100% for a basic factory unit, which can qualify for both industrial building and plant and machinery allowances. All dwellings are excluded, although student housing and nursing homes are partly eligible, whilst retail premises attract few allowances. | ||
| 590 | _aABS | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCAPITAL ALLOWANCES ACT 2001 | ||
| 650 | _aINDUSTRIAL BUILDING ALLOWANCES | ||
| 650 | _aPLANT AND MACHINERY ALLOWANCES | ||
| 650 | _aTAX ALLOWANCES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c72265 _d72265 |
||