HMRC has invited comments on draft guidance on capital allowances available to a purchaser of second-hand fixtures, following FA 2012 changes to the rules for expenditure on plant and machinery.
Revenue & Customs Brief 03/13 invites comments by 15 May.
HMRC has invited comments on draft guidance on capital allowances available to a purchaser of second-hand fixtures, following FA 2012 changes to the rules for expenditure on plant and machinery.
Revenue & Customs Brief 03/13 invites comments by 15 May.