Plant and machinery allowances

This document is only available with a paid isurv subscription.

When a property is purchased for a certain sum, it may be necessary, in order to establish the amount of capital allowances, to undertake what the Capital Allowances Act 2001 (section 562) refers to as 'a just and reasonable apportionment'. The price paid must be allocated to each of the...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for 1 month!

You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.

Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.

For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584