Documents related to 'Capital allowances election for fixtures in buildings'
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Election to transfer assets at written down valueWhere you transfer your sole trader or partnership business to a company, plant and machinery or other tangible fixed assets are often transferred too. Strictly, these assets have to be transferred at ... Read more
23 Nov 2016
Sale of goods agreementBusinesses are generally free to enter into contracts on whatever terms they see fit to agree. However, The Sale of Goods Act 1979 underpins any transactions that involve goods being sold. This is not to be confused with th... Read more
04 Jul 2016
Shareholders' agreementIf you're aiming to run a company with the minimum of fuss and to steer clear of disputes, then having a shareholders' agreement in place will help you to achieve this. Our model agreement addresses the issues and provides appropr... Read more
24 Aug 2009
Capital allowances short-life asset electionTax relief on the cost of equipment you buy for your business is spread over decades unless your purchases are covered by the annual investment allowance. The good news is you can accelerate this dra... Read more
28 Mar 2013
Structures and buildings allowance statementTo claim the structures and buildings allowance you must maintain an allowance statement containing certain information about the expenditure for which the allowance is being claimed.AllowancesS.270IA(4) re... Read more
14 Sep 2020
