000 01002cab a22002295a 4500
001 L143927
008 080606s2008 xxk f 000 0 eng d
035 _a(Sirsi) u143927
041 0 _aeng
100 1 _aOliver, Alun
245 0 0 _aCapital allowance changes mean yet more complexity
260 _c2008
490 _aProperty Forecast
_v11(5) May 2008, 14-15(2)
520 _aSets out the main changes in the capital allowances regime as it applies to property following the UK Budget in March 2008. Explains that, instead of tax simplification, the main impact on capital allowances has been to introduce more categories of differing rates of relief. Comments on the proposals for brownfield tax incentives.
590 _aKA
650 2 4 _aTAXATION OF CHARGEABLE GAINS ACT 1992
650 2 4 _aCAPITAL GAINS TAX
650 2 4 _aINTEGRAL FEATURE ALLOWANCES
651 4 _aEngland and Wales
_y1543-
690 _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
942 _n0
999 _c80311
_d80311