New Capital Allowances Rules – for all commercial property practitioners

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Are you ready to take a lead role?

The advice needed will no longer be the preserve of accountants . It will need to be considered pre- contract to ensure that the client has the necessary advice to secure the full tax relief available

April 2012 sees the start of the new regime for capital allowances for fixtures and is the most important development in this field since 1996. It has significant impact for commercial property solicitors. The new regime will, among other things, require mandatory pooling for expenditure prior to a property sale and compulsory s198 elections or First Tier Tribunal determination.HMRC are expecting solicitors to take the lead role in assessing capital allowances for fixtures in transactional activities. This course will explain how the new regime will work, the interaction with the current regime and look at the practical issues facing solicitors on its introduction.

Please click here for further details and a list of dates and venues.



 CLT