Capital Allowances: Transactions and Planning 2014/15

Capital Allowances: Transactions and Planning 2014/15 examines the technical aspects of capital allowances and similar tax reliefs on property, bringing together the issues most relevant to individual transactions.

A useful tool

Adopting a practical approach, and with an emphasis on commercial transactions, this book guides you through the practical realities of a claim, rather than just presenting the bare legislative facts.

Up to date with key topics

Packed with examples and user-friendly commentaries, the advice contained within Capital Allowances: Transactions and Planning 2014/15 has been comprehensively updated to cover recent developments in this field. It also provides detailed guidance for property conveyancing solicitors on the completion of capital allowances pre-contract enquiries.

The major changes you need to understand

This edition covers the new capital allowances pre-contract enquiries published in February 2014 dealing with major changes to the rules for plant and machinery fixtures that were introduced by the Finance Act 2012 with effect from April 2012.

Updated to Finance Act 2014, it also includes relevant case law:
• Hopegar Properties Ltd v HMRC
• Dean and Reddyhoff Ltd v HMRC
• David Thomson v HMRC

The tips you need to offer a top-notch service

Reading this book is an easy way to get ahead of the competition, enabling you to maximise capital allowances and tax-related reliefs on a wide range of commercial transactions. Ultimately, it helps you to save both your own and your clients' money.

Who should read this book?

Accountants and others responsible for tax computations, commercial property conveyancing practitioners and businesses with significant capital expenditure will all find this title an essential day-to-day resource.