1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2017

29.12Transfer of Capital Allowances TCA97 s409E Section 409E TCA97 closed off a loophole relating to the effective transfer of capital allowances on buildings from companies to individual investo...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016