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A-Z of Plant & Machinery 2025-26

A-Z of Plant & Machinery 2025-26

Author: Ray Chidell; Jake Iles
Publisher: Claritax Books
ISBN: 9781917167161

Previous Edition ISBN: 9781912386949
Published In: April 2025
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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A practical, asset-by-asset guide to whether and when expenditure qualifies for plant and machinery allowances.

Save hours of time, and be confident of getting the right answer, when analysing expenditure for capital allowances claims. This practical and unique book, in A-Z format, explains when and why you can/cannot claim for the cost of more than 300 types of expenditure, including building alterations, barriers, car parks, clothing, demolition costs, tennis courts, ventilation systems, and much more (see full table of contents below).

The text provides clear, authoritative explanations as to what qualifies for plant and machinery allowances in given circumstances. Each entry includes appropriate statutory and case law references, together with HMRC guidance and the authors’ personal commentary, based on their practical experience of advising businesses on capital allowances over many years.

This book complements our Capital Allowances title and the two may be bought together as a discounted bundle – see top of page. Together, the two books offer some 1,200 pages of practical and clearly written commentary, arranged in a user-friendly and accessible format.

New for this edition:

Case law (Mersey Docks) comment on alteration of land for the purpose only of installing plant or machinery
Updated HMRC definition of “aqueduct” following Supreme Court decision in SSE Generation
Updated HMRC definition of “bridge” following Supreme Court decision in SSE Generation
ICAEW “representation” re carpets as plant
First-year allowances for electric and other zero-emission cars extended to 2026
New treatment of double cab pick-ups from April 2025
HMRC guidance on suspended ceilings, plus a new paragraph on ceiling and wall panelling in the context of a food factory
First-year allowances for electric vehicle charge-points extended to 2026
Additional HMRC commentary re computer software
New section on cranes
Updated HMRC definition of “cutting” following Supreme Court decision in SSE Generation
Discussion re design costs per the Court of Appeal case of Orsted
Commentary re dwelling-houses updated re abolition of FHLs regime
Updated HMRC definition of “embankment” following Supreme Court decision in SSE Generation
Treatment of costs of surveyor appointed by lender to monitor progress
Brief additional commentary re fire safety systems
Amended HMRC wording re when a mezzanine floor can qualify as plant
Detailed coverage re abolition of special FHLs regime
Case law commentary (Mersey Docks) re restricted meaning of “jetty or similar structure”
Discussion re installation costs per the Court of Appeal case of Orsted
Discussion re meaning of “on the provision of” per the Court of Appeal case of Orsted
New section on scaffolding costs
Corrected HMRC guidance re solar panels
Updated HMRC definition of “tunnel” following Supreme Court decision in SSE Generation
Updated HMRC definition of “viaduct” following Supreme Court decision in SSE Generation
Updated commentary on wind turbines per the Court of Appeal case of Orsted
First-year allowances for zero-emission goods vehicles not extended to 2026