Tolley's Capital Allowances 2012-13

This detailed and practical guide contains all the information you need in one convenient reference source. With the recent major reforms to the Capital Allowances regime, the book is fully updated with the new changes.

• Full reference to relevant case law, HMRC Practices and Concessions
• Numerous worked examples
• Latest cases, Special Commissioners' decisions and HMRC pronouncements
• Detailed tax planning section written by John Endacott, Partner at Francis Clark Chartered Accountants

What’s new...

• Fully updated as of Budget 2012 and Finance Act 2012.
• New tax planning section written by John Endacott and team at Francis Clark was introduced into the 2011-12 edition. This section will be fully updated for the 2012-13 edition.

Widely regarded as the 'Bible' of NIC law, this comprehensive guide will answer in depth virtually every point or query put to you for compliance, planning or NIC mitigation purposes.

With the continuing alignment of National Insurance contributions with income tax it's more important than ever that you are aware of the full implications of changes.