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Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

Web25 Feb 2024 · less the proceeds of equipment disposed of or sold. There are two different rates of capital allowance – the main rate of 18% and the 'special rate' of 6%. Most plant and machinery will fall within the main pool. However, certain assets in a building are designated as "integral features" and qualify for allowances at the lower special rate if ... http://www.topcue.co.uk/ cre提案とは

Capital allowances on UK property transactions - Pinsent Masons

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