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Updated Guide for Accountants to Capital Allowances for Fixtures

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The changes to the rules for claiming capital allowances on second-hand plant and machinery fixtures, brought in by the Finance Act 2012, have a signficant impact on property buyers.  Whilst property sellers will not suffer directly from the new rules, there will be consequences for all businesses incurring expenditure on fixtures within commercial property.  In this guide we look at how accountants can ensure that their clients are not adverserly affected by these changes and even add value by spotting the opportunities that will arise. Read more 

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