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Category Archives: Capital Allowances
PMA on Fixtures already Installed on Leased Land or Building
Where a fixture goes along with the leased property to a lessee, the owner of the fixture is determined by the particular facts of the case. Where the lessor was or would have been entitled to claim PMA on the … Continue reading
PMA on Fixtures already Installed on Leased Land or Building
Where a fixture goes along with the leased property to a lessee, the owner of the fixture is determined by the particular facts of the case. Where the lessor was or would have been entitled to claim PMA on the … Continue reading
Posted in Capital Allowances
Tagged capital allowance, capital allowances, capital expenditure, elections, lessee, lessor, pma, taxpayers
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