| 000 | 01101cam a22002175a 4500 | ||
|---|---|---|---|
| 001 | L149632 | ||
| 008 | 100329e2010 xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u149632 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aWard, John | |
| 245 | 0 | 0 | _aSheds on the move |
| 260 | _c2010 | ||
| 490 |
_aTaxation _v165(4243) 18 February 2010, 13-15(3) |
||
| 520 | _aSome capital allowances can be claimed on farm buildings. HMRC deems agricultural sheds and buildings to be structures, not qualifying as plant for capital and annual investment allowance. Agricultural buildings allowances are being phased out from the 2011/12 tax year. Examines the rules relating to integral fittings, moveable and unboltable sheds. Careful planning is needed to ensure that farming clients obtain maximum tax relief on expenditure which not appear to qualify for any allowances. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aCAPITAL ALLOWANCES ACT 2001 SS21-22 |
| 650 | 2 | 4 | _aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES | ||
| 942 | _n0 | ||
| 999 |
_c82236 _d82236 |
||