This eases the cash flow of a strapped business, and the time value of money makes such investment yield a higher (after-tax) rateofreturn.
FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth
2.
The move to impose higher taxes on second homes - set out as part of preparations for the 2015 general election manifesto - emerged after Labour pledged to support a mansion tax to fund a returnof the 10p starting rateoftax, scrapped by Gordon Brown in 2008.