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Talk 33: Contributions

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In this video, capital allowances specialist Ray Chidell considers the treatment of contributions to capital expenditure. Ray first looks at the position of the contributor, examining the conditions that have to be met if the contributor is to be able to claim capital allowances. He then turns to the tax consequences for the recipient, explaining the circumstances in which the allowances claimed need to be restricted. Ray finishes by looking at how the rules may operate in the context of a landlord contributing to a tenant’s fitting-out costs, and touches on the interaction with the taxation of reverse premiums. The 2015-16 editions of Ray’s two capital allowances books are now available from: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
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