2025

Depreciating assets: transactional tips and traps

Published Date: 26 Aug 2025

 

Many depreciating assets, owing to having been fully expensed on acquisition, are now potentially “ticking time bombs” for income tax and, accordingly, advisers should be considering potential tax planning pitfalls and opportunities when dealing with these assets as part of any transaction. This article seeks to explore those issues, together with other contemporary transactional tips and challenging traps that may arise when dealing with depreciating assets as part of any transaction.

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