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Chapter 10: Capital allowances on property transactions

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
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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