30 April 2014
April 2014 - New Fixtures Rules - Useful Guidance
The fixtures rules that came into force in April 2012 are now in full swing and all owners of commercial property should act NOW to make sure they get the best value from the capital allowances within their property. Buyers should also be warned that without action during the transaction process, valuable allowances could be lost for good.
We have developed a series of flowcharts to guide taxpayers - and their advisers - through the complexities of the new rules.
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