Research Paper, Engineering and Construction
Capital Allowances: Untapped Potential for Property Investors and Developers

Project description

1.How can commercial property investors and developers benefit from capital allowances?
2.What are the possible reasons for un-claimed capital allowances in the commercial property sector?
3.What solutions are available to resolve the issue of un-claimed capital allowances?

The indicative structure outlined below is therefore for guidance only:
1.Front Cover
2.Copyright statement*
3.Title page
4.Executive summary (300 words)
5.Table of contents including
•lists of illustrations,
•lists of figures,
•lists of tables and
•lists appendices
6.Acknowledgements
7.List of abbreviations used, including symbols and units of measurement
8.Ethics statement**
9.Preface, introduction and context of study
10.Main body of work which may incorporate:
•Aims, objectives, research questions
•Critical literature review
•Research design and methodology
•Information / data gathering and analysis
•Summary, conclusions and recommendations for further work
11.Appendices
12.References
13.Bibliography

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Referencing Requirements:
Essential Sources:

1. Capital Allowances Act 2001: Explanatory Notes
2. HM Revenue and Customs’ Guidance Notes on CAA 2001
3. Robert Maas and Co: Capital Allowances on Plant and Machinery in Buildings (Emerald Backfiles 2007)
4. Adair, Berry and McGreal: Taxation Allowances and Profiles. Commercial Property Development in Dublin (Journal of Property Finance 5,1)
5. Llewelln Tony: Capital Allowances and Information Retrieval Systems (1997)
6. Ka kui ho: Capital Allowances and Strategic Facilities Management (1990), Facilities Vol 8, No 10
7. Burn-Callander Rebecca: Clock ticking for tax relief on commercial property (2013)
8. Bone Steven: Capital Allowances Anti-Avoidance. Tolley’s Practical Tax 30(20), pp. 153-155
9. Norman Paul (CoStar Group): Tax relief change looms (2012