This guidance note introduces surveyors and other professionals to the subjects of capital allowances and land remediation relief in a UK context.

Some of the topics addressed in this guidance include:

  • Capital expenditure
  • Types and rates of relief
  • Property and transaction types
  • Entitlement to claim capital allowances
  • Entitlement to claim land remediation relief
  • Finance Act 2001 rules
  • Construction expenditure
  • Claims for land remediation expenditure

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