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Capital allowances sole traders

  • 08-10-2008 11:08am
    #1
    Closed Accounts Posts: 8


    if you prepare accounts for the 12 months ending 30th june 2007 and a capital item is purchased in august 2007 do you claim capital allowances on it in 2007 or 2008

    i.e are capital allowances claimed as per the tax year 1 jan to 31 dec each year or is it on the basis periods of the accounting year

    thank you


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