Continue reading "Capital Allowances: Fixtures in property"
This post is only available to members.
Capital Allowances: Fixtures in property
John Challoner and Kristy Cooper review the new rules in relation to claims for capital allowances on fixtures transferred as part of a property ‘HMRC announced in the 2011 Budget that it would consult on changes to the capital allowances legislation in relation to fixtures.’When enacted, the Finance Act 2012 will amend the rules in …