000			01124cab a2200193 4500
001			##L131659
008			051128n2005 000 0 eng u
035			_a(Sirsi) u131659
041	0		_aeng
100	1		_aEngland, Andrew
245	0	0	_aGold in the brass doorknobs
260	3		_c2005
490		0	_aEstates Gazette _v(0546) 19 November 2005, 174(1)
520			_aBusinesses that acquire commercial property for use in their business or for the purpose of letting are missing out on the valuable tax savings afforded from capital allowances. The tax savings in some instances can be up to 45% of the purchase price of the property. Looks at the right to claim capital allowances for fixtures under the Capital Allowances Act 2001. Describes the extent of fixtures within any property and the straightforward nature of making a claim. Alerts commercial property owners to possible government reforms that may see this relief change or disappear entirely.
590			_aIKA061205
650	2	4	_aCAPITAL ALLOWANCES ACT 2001
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
942			_n0
999			_c76228 _d76228