.png)
.png)
Reviews and reports
KEY POINTS
- A non-UK resident UK property company can be treated as a group member for group relief purposes.
- The corporate and capital gains tax regimes on intangible fixed assets will be more closely aligned.
- Capital allowances will be available for qualifying expenditure on buildings and structures.
- The special rate of capital allowances for qualifying plant and machinery assets is reduced from 8% to 6%.
- The annual investment allowance rises to...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
