Capital Allowances Manual

CA18500 - General: CoACS, REITs and Baker trusts

Co-Ownership Authorised Contractual Schemes (CoACS)

There is guidance on the simplified basis that applies where an election is made by a CoACS for the purposes of Plant and Machinery Allowances and Structures and Buildings Allowances in the Investment Funds Manual (starting at IFM08320).

Real Estate Investment Trusts (REITs)

There is guidance on the special capital allowances rules which apply to REITs in the Investment Funds Manual at IFM24010.

Baker trusts

The guidance at TSEM3772 explains the position in relation to Baker trusts.