Capital Allowances 2011-12

Taxation › U.K.

Capital Allowances 2011-12

By Andrew Green
Wolters Kluwer U.K. (formerly CCH) October 2011

Specifications

ISBN-13
9781847984067
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
October 2011
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

CCH’s Capital Allowances remains a hugely popular title, with an acclaimed A-Z section on plant and machinery as well a crucial section on buying and selling property. The 2011-12 title has been updated to reflect the latest changes as well as those brought about by the Finance (No 3) Act of Autumn 2010, and those which will appear in the Finance Act 2011. Other areas include changes to first year allowances, short and long life assets, anti-avoidance legislation and treatment of storage trades.

Key features for 2011-12:

  • A - Z feature on plant and machinery allowances, with commentary on over 100 items
  • Full of planning points covering all UK Capital Allowances
  • Highlights potential pitfalls and how to avoid them
  • Completely cross-referenced to CAA 2001, appropriate case law, HMRC manuals and other material
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