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Talk 8: Introduction to Fixtures

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In this talk, Ray Chidell starts to consider the capital allowances rules for fixtures. He sets the scene by considering the problem of "ownership" in connection with fixtures in property. He looks at how this came to a head in the Costain Property Investments case, which led to the enactment of the rules now found at Chapter 14 of Part 2 of CAA 2001. He also brings out and illustrates the meaning of "fixture" for capital allowances purposes, showing how it differs from the way the term is used in business accounts. To receive a weekly notification when each new talk is uploaded, simply email [email protected] Ray’s two popular books, Capital Allowances and the A-Z of Plant & Machinery, are available at http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
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