| 000 | 00922cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L156670 | ||
| 008 | 120619e2012 xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u156670 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aDowers, Steven | |
| 245 | 0 | 0 | _aCapital allowances for fixtures |
| 260 | _c2012 | ||
| 490 |
_aEstates Gazette _v(1224) 16 June 2012, 80-81(2) |
||
| 520 | _aThis "Mainly for Students" article explains new procedures which came into force for claiming capital allowances for fixtures against corporation and income tax with effect from April 2012. Outlines transitional arrangements. Qualifiying fixtures for capital allowances include integral ones which attract relief at 8% and plant and machinery at 18%. Relief is given on a pooled basis rather than being treated individually. | ||
| 590 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aFinance and taxation | ||
| 700 | 1 | _aHarryman, Mark | |
| 942 | _n0 | ||
| 999 |
_c84112 _d84112 |
||