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Taxation - Coggle Diagram

- - - - When Calculating the Tax Value do it separately for Cost and Improvements Remember to remove Canteen when doing this
    - - The selling Price Limited to Cost includes Improvements
- - - - Here the Personal Loan was apportioned
      - If its an award then its Capital in Nature and have to apportion the part that's not capital
- - - - Spread over remaining period of Contract from date of completion (Not Date Brought into Use)
        
        NB!! If it's a lessor's perspective don't apportion the leasehold Improvements, Just write it off in that period, also NB!! State the difference between the Relief for Lessor(The actual Leasehold Improvement) and Present Value Provided
- - - - The rest is Recouped at Market Value