Tony Llewellyn, a Partner at Davis Langdon Crosher & James, explores the value of capital allowances in today's property market
Tony Llewellyn a Partner at Davis Langdon Crosher & James explores the value of capital allowances in today's property market
What is the purpose of capital allowances? Are they intended to be the UK equivalent of an asset depreciation system or are they a fiscal instrument by which governments attempt to direct investment by the private sector? This article looks at a number of recent Government initiatives and tries to assess the extent to which capital allowances fulfil their intended role.
The recent consultation papers on the reform of corporation tax put forward a case for abolishing the capital allowances system and replacing it with some form of depreciation regime....
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Tony Llewellyn, a Partner at Davis Langdon Crosher & James, explores the value of capital allowances in today's property market
Tony Llewellyn a Partner at Davis Langdon Crosher & James explores the value of capital allowances in today's property market
What is the purpose of capital allowances? Are they intended to be the UK equivalent of an asset depreciation system or are they a fiscal instrument by which governments attempt to direct investment by the private sector? This article looks at a number of recent Government initiatives and tries to assess the extent to which capital allowances fulfil their intended role.
The recent consultation papers on the reform of corporation tax put forward a case for abolishing the capital allowances system and replacing it with some form of depreciation regime....
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:
