Part 9-1-5 Property Developers and Capital Allowances This instruction is based on articles published in Tax Briefing issues 41, September 2000 and 69, September 2008. 1. Introduction Because of E.U. State Aid Rules property developers and persons connected with them are unable to claim capital allowances on certain industrial and commercial buildings. Restrictions were first introduced in Finance […]

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.