| 000 | 01110cab a22002175a 4500 | ||
|---|---|---|---|
| 001 | L141660 | ||
| 008 | 071211e20071208xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u141660 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aCass, Miranda | |
| 245 | 0 | 0 | _aMachinery to apportion |
| 260 | _c2007 | ||
| 490 |
_aEstates Gazette _v(0749) 8 December 2007, 94-96(3) |
||
| 520 | _aExamines planning techniques which can be used and pitfalls which must be avoided when performing commercial property transactions. Summarises the changes to capital allowances introduced by this year's Budget. Outlines common methods of managing capital allowances when property is sold. Details joint elections under section 198 of the Capital Allowances Act 2001, and apportionment under section 562. Explains the relevance of capital allowances to the decision whether to sell freehold interest or grant long leasehold. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aCAPITAL ALLOWANCES ACT 2001 |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES | ||
| 700 | 1 | _aChapper, Jonathan | |
| 942 | _n0 | ||
| 999 |
_c79562 _d79562 |
||