Notional allowances: Difference between revisions

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imported>Doug Williamson
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imported>Doug Williamson
(Flagged as historical following the abolition of Industrial Buildings Allowances.)
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''UK Tax - capital allowances.''  
''UK Tax - capital allowances.''  


A reduction in the Tax written down value (TWDV) of an industrial building where it is not in industrial use at the year end.
Historically, a reduction in the Tax written down value (TWDV) of an industrial building - for Industrial Buildings Allowances purposes - where it was not in industrial use at the tax year end.




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* [[Industrial Buildings Allowance]]
* [[Industrial Buildings Allowance]]


[[Category:Taxation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 15:19, 30 October 2013

UK Tax - capital allowances.

Historically, a reduction in the Tax written down value (TWDV) of an industrial building - for Industrial Buildings Allowances purposes - where it was not in industrial use at the tax year end.


See also