Capital Allowances 2021-22

Taxation

Capital Allowances 2021-22

Edited by Ray Chidell · Jake Iles
Claritax Books May 2021

Specifications

ISBN-13
9781912386376
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.

Use this book to avoid costly errors, and to maximise tax relief, thereby protecting the interests of all businesses and commercial property owners. Detailed and practical guidance on key topics re plant and machinery allowances: cars, fixtures in property, annual investment allowances, special rate expenditure, short-life assets, etc. Other allowances, including those for capital expenditure on R&D, and also structures and buildings allowance, are also covered in depth.

The book is written for accountants and others who need a fully technical guide. It complements our A-Z of Plant & Machinery, which shows the application of the plant and machinery rules to more than 300 specific types of expenditure, and the two may be bought together as a discounted bundle - see top of page. 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 to 2021-22 edition
Abbreviations
GENERAL PRINCIPLES
1. Introduction and general principles
PLANT AND MACHINERY ALLOWANCES
2. Introduction
3. Qualifying activities
4. Qualifying expenditure
5. Allowances and charges
6. Hire purchase and assets provided by lessees
7. Long funding leases
8. Software
9. Cars (and other vehicles)
10. Fixtures in property – principles and definitions
11. Fixtures claims for new buildings
12. Fixtures claims – allowances for the buyer
13. Fixtures claims – the seller’s perspective
14. Fixtures claims – worked examples
15. Short-life assets
16. Long-life assets
17. Specialrate expenditure
18. Partnerships and successions
19. Overseas leasing
20. Ships
21. Mining and oil industries
22. Anti-avoidance
23. Additional VAT liabilities and rebates
OTHER ALLOWANCES
24. Structures and buildings allowances
25. Mineral extraction allowances
26. Research and development allowances
27. Know-how allowances
28. Patent allowances
29. Dredging allowances
30. Former allowances
OTHER PROVISIONS
31. Contributions
32. Final provisions
APPENDICES:
Appendix 1 – Northern Ireland
Appendix 2 – Case studies re fixtures
Appendix 3 – HMRC toolkit
Appendix 4 – Historic rates
Table of legislation
Index of cases
General index
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