000 01127cab a2200169 4500
001 ##L131477
008 051107n2005 000 0 eng u
035 _a(Sirsi) u131477
041 0 _aeng
245 0 0 _aTax concessions
_b residential conversions
260 3 _a\c2005
490 0 _aLetting Update Journal
_v13(3) October 2005, 21-22(2)
520 _aPart of a series looking at some of the key tax concessions available to landlords, this article looks at tax savings in respect of residential conversions, in particular those falling under the flats above shops scheme, a component in the government package of measures to encourage urban regeneration. Discusses which properties qualify, allowances, clawbacks and VAT concessions. Describes the interesting and substantial tax allowances in specific situations where new flats are being brought into use. Provides a case study of a refurbished retail property in Honiton, Devon with three new self-contained flats above the retail ground floor. References.
590 _aIKA081105
690 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
942 _n0
999 _c76106
_d76106