Tolley's Capital Allowances 2024-25

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Tolley's Capital Allowances 2024-25

Edited by Kevin Walton · David Smails · Heather Britton
LexisNexis U.K. December 2024

Specifications

ISBN-13
9780754559443
Publisher
LexisNexis U.K.
Publication
December 2024
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

With the recent major reforms to the capital allowances regime, it is imperative to remain on top of the legislation. This detailed guide contains all the updates and changes you need in one place. Practical text is complemented by a detailed tax planning section written by Heather Britton of Francis Clark Chartered Accountants. Worked examples, full reference to case law, HMRC pronouncements and more, make this a compact all-you-need-to-know guide on capital allowances.

Table of Contents

Introduction
General scheme of allowances
Plant and Machinery – Introduction
Plant and Machinery – Qualifying Activities and Expenditure
Plant and Machinery – Pooling, Allowances and Charges
Plant and Machinery – Fixtures and Leasing
Plant and Machinery – General Matters
Business Premises Renovation
Flat conversion
Mineral Extraction
Research and Development
Patents and Know–how
Dredging
Other Reliefs for Capital Expenditure
Partnerships
Interaction with Capital Gains Tax
Problem Areas
Capital Allowances Planning – General
Planning – Plant and Machinery in Buildings and Related Issues
Appendix
1. Items which may Qualify as Plant or Machinery
Appendix
2. Designated Enterprise Zones
Index

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