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Green on Capital Allowances 2019-20

Green on Capital Allowances 2019-20

Author: Andrew Green
Publisher: Croner-i
ISBN: 9781788872867
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
1. Introduction and general provisions
2. Plant and machinery allowances: general
3. Annual investment allowances
4. First year allowances and tax credits
5. Allowances and charges
6. Cars
7. Computer software
8. Short-life assets
9. Long-life assets
10. Leasing
11. Ships
12. Mining and oil industries
13. Fixtures
14. Integral features
15. Property transactions
16. Anti-avoidance provision
17. Industrial buildings allowance
18. Structures and buildings allowances
19. Business premises renovation allowances
20. Agricultural buildings allowances
21. Flat conversion allowances
22. Mineral extraction allowances
23. Research and development allowances
24. Know-how allowances
25. Patent allowances
26. Dredging allowances
27. 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.