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The Potential of Capital Allowances in Purchased Property

Journal of Property Finance

ISSN: 0958-868X

Article publication date: 1 December 1992

329

Abstract

Confirms that capital gains are claimable on plant and machinery. Offers a definition of machinery. Indicates how plant might be defined. Discusses the qualifications and basis for claim. Illustrates by flow charts. Discusses apportionment and value. Concludes that a good relationship with the Tax Inspector is paramount, so long as you are firm.

Keywords

Citation

Blakeley, P. (1992), "The Potential of Capital Allowances in Purchased Property", Journal of Property Finance, Vol. 3 No. 2. https://doi.org/10.1108/09588689210033765

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited

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