Key legal issues
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In order to be able to claim capital allowances, a taxpayer must incur qualifying expenditure on a qualifying asset for the purposes of a qualifying activity. Qualifying expenditure is that which cannot be deducted in arriving at the taxable profits of a business, i.e. it is capital, rather than revenue, expenditure. Qualifying assets can...Explore the subscription options here to get full access to isurv, including downloads.
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