Client Advisory Letter - Capital Allowances Changes - January 2013 Version
An outline of the changes to the capital allowances regime which have occurred over the last couple of years and future proposed changes together with tax planning tips.
Author: DTE Tax
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A letter to advise clients of the background position, recent events and draw to their attention possible future developments.
This guide provides an overview of the current regime together with details of the common ways in which the exposure to this tax can be reduced, including the impact of transferable nil rate bands.