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Chapter 10: Capital allowances on property transactions

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Overview of capital allowances Calculation of expenditure on fixtures Fixed value requirement Section 198 elections Tribunal applications Pooling requirement Consequences of failing to comply Considerations for sellers Considerations for buyers Contract clauses Structures and buildings allowances ...

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