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First principles: Apportionments of capital expenditure

Category Technical Articles
AuthorTechnical Department
Article by Steve Watts, director, Bourne Business Consulting LLP. This article appeared in the December 2009 issue of Tax Adviser. Where assets qualifying for capital allowances are purchased with other assets, it is generally necessary to carry out a just and reasonable apportionment. The author provides a basic overview.

December 2009 by Steve Watts

Technical Team

 

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