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Green on Capital Allowances 2019-20

Green on Capital Allowances 2019-20

Author: Andrew Green
Publisher: Croner-i
ISBN: 9781788872867

Previous Edition ISBN: 9781788871914
Published In: October 2019
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

Green on Capital Allowances is the leading commentary on this topic combining as it does expert analysis with practical advice derived from the author's considerable experience.

It covers all types of capital allowances with detailed coverage of plant and machinery allowances as well as the more specialised ones such as dredging and mineral extraction.

The commentary is supported by numerous worked examples and full cross-references to legislation, cases, HMRC guidance and other materials.

An appendix provides an initial view of whether over 100 specific types of expenditure qualify as plant and machinery.

The 2019-20 edition is fully updated for the Finance Act 2019 including changes to the annual investment allowance and the introduction of structures and buidings allowances.

Key features:

Covers all types of capital allowance in a single volume
Expert analysis and worked examples put legislation, cases and HMRC guidance into context
Section overviews allow you to quickly understand each topic
A-Z guide to expenditure saves time

Introduction and general provisions
Plant and machinery allowances: general
Annual investment allowances
First year allowances and tax credits
Allowances and charges
Cars
Computer software
Short-life assets
Long-life assets
Leasing
Ships
Mining and oil industries
Fixtures
Integral features
Property transactions
Anti-avoidance provision
Industrial buildings allowance
Structures and buildings allowances
Business premises renovation allowances
Agricultural buildings allowances
Flat conversion allowances
Mineral extraction allowances
Research and development allowances
Know-how allowances
Patent allowances
Dredging allowances
Assured tenancy allowances

Andrew Green is a Managing Director in the European 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.