A-Z of Plant & Machinery 2019-20

Save hours of time, and be confident of getting the right answer, when analysing expenditure for capital allowances claims. This practical and unique book, in A-Z format, explains when and why you can/cannot claim for the cost of more than 300 types of expenditure, including building alterations, barriers, car parks, clothing, demolition costs, tennis courts, ventilation systems, and much more (see full table of contents). The text provides clear, authoritative explanations as to what qualifies for plant and machinery allowances in given circumstances.

Each entry includes appropriate statutory and case law references, together with HMRC guidance and the authors’ personal commentary, based on their practical experience of advising businesses on capital allowances over many years.

This book complements Capital Allowances and offers practical and clearly written commentary, arranged in a user-friendly and accessible format.

The 2019-20 edition includes the following new material:

• additional A-Z entries;
• new case law;
• changes re water-saving and energy-saving technologies;
• reduced rate of writing-down allowances for special rate expenditure;
• abolition from 2020 of enhanced capital allowances