Key legal issues

This document is only available with a paid isurv subscription.

Qualifying activity includes a property rental business, so property investors and landlords can claim capital allowances in the same way as other property owners and occupiers. The entitlement to capital allowances on plant and machinery has always, with few exceptions, followed the legal ownership. The lessor claimed capital allowances in respect...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.