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Incurring expenditure on property?

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Incurring expenditure on property?
Tax Depreciation
2010
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Background

The recently released capital allowances case, JD Wetherspoon plc v HMRC [2009], for which Deloitte acted as instructing accountants, is relevant to the majority of tax payers. The case clarifies the position regarding the availability of tax reliefs for building expenditure and the methodology for calculating capital allowances available on various project overheads.

Related links

JD Wetherspoon plc v HMRC
Capital allowances ruling.

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