Market leading insight for tax experts
View online issue

Fixtures & More

© Copyright LexisNexis 2024. All rights reserved.
19 August 2007
Card image Andrew Green
 
Andrew Green partner Davis Langdon LLP reviews the current consultation on capital allowances
 
Another chapter in a consultation process that can be traced back to 2002 was published at the end of July. 'Business tax reform: capital allowances changes' (see http://www.hm-treasury.gov.uk/consultations_and_legislation/businesstaxreform/consult_businesstaxreform_index.cfm) is concerned with the changes to capital allowances from April 2008.
 
The proposals are well known. I have listed the main points below and more details can be found in earlier articles published in The Tax Journal including the review by Martin Wilson (Issue 880 9 April 2007) and the hotel sector perspective by John Endacott (Issue 888 4 June 2007).
 
They are:
 
●     the separate classification of integral fixtures to...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2023 LexisNexis
Top