Document downloads - Capital allowances
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Fixed plant (ARCHIVED)
This document has been archived and is available on isurv for information purposes only.
The term 'fixed plant' is widely used, especially in the context of accounting, taxation and rating. However, it is not easily defined and frequently means different things to different people. It is important to be clear about the distinction between plant, fixed plant, fixtures and chattels, as it has vital implications in property sales, leases, mortgages, taxation and rating. -
Capital allowances and land remediation relief (ARCHIVED)
This document has been archived and is available on isurv for information purposes only.
This first edition guidance note introduces surveyors and other professionals to the subjects of capital allowances and land remediation relief in a UK context.
This is part of the RICS QS and Construction Standards.
Please be aware that this guidance note contains some material which is in the process of being updated for revisions to the CDM Regulations, RIBA Plan of Work, and updates to the JCT, NEC and FIDIC suites. Members are made aware of these impending revisions in order that they first check the most up to date position before electing to act in accordance with this guidance document.