Key legal issues
This document is only available with a paid isurv subscription.
Under self-assessment for both income and corporation tax, capital allowances are only given if a claim is made. Such a claim, with very limited exceptions, can only be made by inclusion in an annual tax return. For income tax purposes, capital allowances are given upon capital expenditure incurred in a period...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