Taxation

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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Details

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
Index of cases
General index
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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