| 000 | 01061cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L142845 | ||
| 008 | 080313e2008 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u142845 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aDavey, Mark | |
| 245 | 0 | 0 | _aNo cause for relief |
| 260 | _c2008 | ||
| 490 |
_aEstates Gazette _v(0809) 8 March 2008, 191-192(2) |
||
| 520 | _aConsiders the forthcoming changes to capital allowances. These were announced in the 2007 Budget, and will take effect from April 2008. Argues that the overall collection of measures results in a reduction in tax relief available to businesses investing in property. Describes the new Annual Investment Allowance. Argues that for SMEs it may counter the effect of previous incentives aimed at promoting growth. Details tax credits for enhanced capital allowances, industrial buildings allowances, and land remediation tax relief. | ||
| 590 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES | ||
| 700 | 1 | _aMunday, Paul | |
| 942 | _n0 | ||
| 999 |
_c79954 _d79954 |
||