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Disposing of property - capital allowances flowchart

06 February 2018      Andrea Marshall, Tax Specialist

Further to our recent article regarding the need to fulfil the capital allowances pooling and fixed value requirements when disposing of property, if the purchaser wishes to have the benefit of the capital allowances, KPMG has produced a flowchart for universities to follow when disposing of property. The flowchart can be found here, and the original article can be found here.



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