Name: A-Z of Plant & Machinery 2021-22
Brand: Claritax Books
SKU: 9781912386383
Availability: InStock
Author: Ray Iles Jake Chidell
ISBN: 9781912386383

A-Z of Plant & Machinery 2021-22

By Ray Iles Jake Chidell

Claritax Books May 2021

Specifications

ISBN-13: 9781912386383
Publisher: Claritax Books
Publication: May 2021
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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A practical, comprehensive guide to the UK system of capital allowances.

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 below).

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 the Claritax Capital Allowances title and, together, the two books offer more than 1,000 pages of practical and clearly written commentary, arranged in a user-friendly and accessible format.

Table of Contents

Preface

Abbreviations

1. Capital allowances

2. Case law

3. Revenue or capital expenditure

A-Z OF PLANT AND MACHINERY

Appendix 1 – Buildings and structures – statutory rules

Appendix 2 – Football League letter

Appendix 3 – Disability Discrimination Act

Appendix 4 – Capital allowances for the pig industry

Table of legislation