...G. Parsons Explores the treatment of capital expenditure under the pre‐1990 Budget capital allowances regime, and its division into initial allowance, writing down allowance, and balancing allowance. Examines the scope for change as a result of the Budget. Concludes that the potential for tax...

...G. Parsons Examines expenditure on property held by an investor or a person running a business, particularly the contrast between capital expenditure for Capital Gains Tax purposes and that allowed for income taxation purposes. Considers the possible effects of proposals for new VAT laws...

... is likely to result in different records for income and capital gains taxation, and that review of capital expenditure may result in capital allowances being enjoyed. © MCB UP Limited 1989 Capital expenditure Estate management Taxation EXPENDITURE ON PROPERTY: MANAGEMENT ASPECTS OF TAXATION...

... of District Councils. 'A Blueprint for Urban Areas' (September 1987). 4 Speech by Controller of Audit Commission, 'MunicipalJournal Rates Debate' (November 1985). 49 Capital expenditure Legal matters Private sector Public sector ...