Green on Capital Allowances 2019-20

U.K.

Green on Capital Allowances 2019-20

By Andrew Green
Croner-i October 2019

Specifications

ISBN-13
9781788872867
Publisher
Croner-i
Publication
October 2019
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

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

Table of Contents

  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

About the Author

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.

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