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Tax Tip of the Month
Property Tax
Budget Report
Talking Technical
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'Art of Taxation' – December 05 | Has the Chancellor succeeded or has his goose already been cooked? Click here to download Grant Thornton’s 'Art of Taxation' Report |
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Building Business – Autumn 05 | In this issue we discuss Construction Industry Scheme, Mergers & Acquisitions activity, Contract Journal construction industry survey, VAT repayments and cleaning up on tax breaks. Click here to download Grant Thornton’s ‘Building Business - Autumn Update 05’ |
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Looking at capital allowances, the benefits of VAT planning in urban regeneration, SDLT, IFRS, the government regeneration agenda and REITS. Click here to download Grant Thornton’s ‘Property Matters - Summer Update 05’ |
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Small businesses can claim an enhanced first year allowance equal to 50% of the capital costs they incur on plant and machinery in the 12-month period... |
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Most buildings contain plant and machinery on which capital allowances can be claimed. This is true even where the building is acquired second-hand... |
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Industrial buildings have a deemed tax life of 25 years and the purchaser of a second-hand industrial building needs to be aware of how old it is at the time the ownership changes... |
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There is a 100% initial allowance for the costs of converting part of a business premises into flats. This could be an attractive, tax-efficient investment... |
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Provided certain conditions are met, capital expenditure incurred on the remediation of contaminated land may, by election, be written off in full against company profits in the year it is incurred... |
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Furnished holiday lettings meeting qualifying criteria are favorably treated for tax purposes, in that they are regarded as a business even though they are basically an investment... |
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A premium paid by a company for an assignment of less than 50 years lease is a tax-free receipt, even for granting short leases... |
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