Tag Archive: S198 Claim

Section 198 Elections – Case Study

Judging by the searches on our website the most popular topic at the moment is Section 198/199 Tax Election Agreements. This is not surprising given that there have been changes in the capital allowances regime…

Tax Elections S198 / 199

General Principles The new capital allowances rules which came into effect in April 2012 (and which are going to be tightened even further in April 2014) have made it in even more critical for professional…