Capital allowances: an incentive to invest

Abstract

Looks at the complex nature of legislation affecting capital allowances. Outlines the results of a survey of UK finance and investment managers into the extent to which capital allowances, as set out in the 1992 Autumn Statement, act as incentive to spend money on major investment projects. Finds that the present system is ineffective because of its limited time‐frame.

Citation

Kelland, P. (1993), "Capital allowances: an incentive to invest", Journal of Property Finance, Vol. 4 No. 2. https://doi.org/10.1108/EUM0000000003437