Part 9-1-2 Transfer of Relevant Interest by way of Long Lease 1. Introduction Capital allowances are available in respect of capital expenditure incurred on the construction or refurbishment of certain industrial buildings or structures as defined in Section 268 TCA 1997. In general, allowances can only be claimed by the person who has incurred the capital expenditure. That […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.