The 1990 Budget...? Property management and capital allowances
Abstract
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 savings under the capital allowances provisions may increase if the Chancellor extends relief to buildings outside the enterprise zones in response to current debate.
Keywords
Citation
Parsons, G. (1989), "The 1990 Budget...? Property management and capital allowances", Property Management, Vol. 7 No. 4, pp. 331-336. https://doi.org/10.1108/EUM0000000003340
Publisher
:MCB UP Ltd
Copyright © 1989, MCB UP Limited