Home >
Taxation >
U.K. >
Capital Allowances 2012-13

Capital Allowances 2012-13

Author: Andrew Green
Publisher: Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781847985019
Published In: November 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Author

Details

In the current economic climate, we are all looking to reduce the amount of tax we pay, and the offset of capital allowances is just one area. To ensure the maximum amounts of allowances are claimed, the new edition of Capital Allowances from CCH contains comprehensive guidance about this complex legislation including all the latest changes and case law developments.

The new edition is written by Andrew Green, Director of European Tax services at FTI Consulting, and includes guidance on all aspects of claiming capital allowances as well as planning points and potential pitfalls, to ensure tax efficiencies in this area. The acclaimed section on plant and machinery allowances is retained this year as well as an uncomplicated structure, making sure you can head straight to the information you need.

The 2012-13 edition is fully updated for:

The new fixtures rules applying to property transactions included in Finance Act 2012 and the transitional provisions in place until 2014
The decision of the Upper Tribunal in the case of J D Wetherspoon v HMRC concerning the premises test, incidental expenditure, and preliminaries
The reduction in writing down allowance rates for plant and machinery from April 2012
First year allowances available in the new Enterprise Zones
Changes to the anti-avoidance rules included in Finance Act 2012

The title provides:

Everything you need to know about capital allowances in one book
A revised and updated Plant and Machinery Index
Practical advice on buying and selling property
Cross referencing to legislation, case law and HMRC Manuals
Worked examples and planning points

Andrew Green is a senior director in the Tax Advisory Group at FTI Consulting providing specialist asset taxation and value added tax services. He is also responsible for knowledge management and training across the Group.

Andrew has over 27 years’ experience providing tax depreciation advice. He is one of the few professionals practicing in this area who have dual qualification as both a chartered surveyor and a chartered tax adviser.