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Capital Allowances and Land Remediation Relief, 1st edition

Capital Allowances and Land Remediation Relief, 1st edition

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.