Banking Tax Finance
Banking Tax & Finance Issue 10 | Winter 2010
In this Issue
Long Life Assets within Industrial Buildings
Basic Guide and Introduction to Capital Allowances
When a Partnership is Treated as a Company
The Identification of Repairs
Capital Allowances on Data Centres can be Rewarding and Highly Beneficial Experience
The Tax Implications of Replacing Integral Features
Impacts on Commercial Transactions of the VAT Rate Increase to 20% on 4 January 2011
Land Remediation Tax Bulletin - December 2010
The Definition of a Dwelling House #3
Care Homes Review
 
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A wide range of issues are tackled in this edition of Bottom-Line Thinking, please click on the links below to read the full articles.
 
Long Life Assets within Industrial Buildings
Whilst there are exclusions from long life asset treatment for plant and machinery situated within most types of commercial buildings, no such exclusion exists for plant or machinery situated within industrial buildings.

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Basic Guide and Introduction to Capital Allowances
This guide is set out in the form of questions and answers; we have endeavoured to include most of the questions that could arise.

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When a Partnership is Treated as a Company
Whereas a company is a ‘body corporate’ that has a separate legal identity distinct from its shareholders and directors, a partnership does not generally have a separate legal identity.

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The Identification of Repairs
The problem when analysing building works carried out to an existing property, classified in the accounts as a fixed asset or investment property, is where to draw the line.

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Capital Allowances on Data Centres can be Rewarding and Highly Beneficial Experience
This article covers the basic principles on data centres and is intended to assist the decision makers in achieving maximum benefit from the various tax relief's available to them.

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The Tax Implications of Replacing Integral Features
Where expenditure is incurred on the replacement of an integral feature, that expenditure must be capitalised.

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Impacts on Commercial Transactions of the VAT Rate Increase to 20% on 4 January 2011
The increase in the VAT rate from 17.5% to 20% has many ramifications for landlords and tenants of commercial properties, as well as sellers and buyers.

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Land Remediation Tax Bulletin - December 2010
Hindsight is a wonderful thing, fortunately for companies that have developed on brownfield sites and omitted to make a claim for land remediation relief, it is still possible.

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The Definition of a Dwelling House #3
On 22 October 2010 HM Revenue & Customs finally issued the long overdue R&C Brief 45-10, setting out their latest guidance on the meaning of ‘dwelling house’ for the purposes of Section 35 of Capital Allowances Act 2001.

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Care Homes Review
David Rees, our healthcare sector specialist considers why there is no better time to take advantage of available tax relief’s in the Autumn publication by Colliers International 'Care Homes Review'.

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Whilst every effort has been made to ensure accuracy, information contained within our newsletter may not be comprehensive and recipients should not act upon it without seeking professional advice.