Taxation

Capital Allowances: Transactions and Planning 2016/17

Edited by Martin Wilson · Steven Bone
Bloomsbury Professional (formerly Tottel Publishing) August 2016

Specifications

ISBN-13
9781784512774
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
August 2016
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2016/17 demonstrates how the taxpayer can save money by maximising capital allowances and related tax reliefs.

It explains the practical and technical aspects of capital allowances and the related tax reliefs on property. These include reliefs for land remediation, business premises renovation and R&D tax credits.

This well established and popular title offers a unique transaction-based structure and many special features making it an extremely practical and essential source of reference.

Table of Contents

1.
Practicalities of a claim
2.
Construction of new buildings
3.
Purchase of a new building
4.
Purchase of a second-hand building
5.
Offices - special features
6.
Retail property - special features
7.
Industrial property - special features
8.
Hotels - special features
9.
Enterprise zones
10.
Agricultural property - special features
11.
Property investors - specific issues
12.
Sale of a property
13.
Acquisition of a business
14.
Plant: system of allowances
15.
Plant: the meaning of the term
16.
Plant: treatment of common items in buildings
17.
Vehicle fleet
18.
Leasing and hire-purchase
19.
Research and development, patents and know-how
20.
Transactions within groups and between connected
21.
Claiming and disclaiming allowances
22.
Interaction with other taxes
23.
International matters
24.
Contaminated land
25.
Goodwill and other intangible fixed assets.
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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