Tolley's Capital Allowances 2017-18

Neuauflage 2017
ISBN: 978-0-7545-5367-0
Verlag: LexisNexis UK

Buch, Englisch, 592 Seiten, Format (B × H): 151 mm x 236 mm, Gewicht: 828 g

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.

Zielgruppe

Tax Practitioners

Autoren/Hrsg.

Walton, Kevin

Smailes, David

Fachgebiete

• Rechtswissenschaften Steuerrecht

Inhaltsverzeichnis

1. Introduction;
2. General Scheme of Allowances;
3. Plant and Machinery — Introduction;
4. Plant and Machinery — Qualifying Activities and Expenditure;
5. Plant and Machinery — Pooling, Allowances and Charges;
6. Plant and Machinery — Fixtures and Leasing;
7. Plant and Machinery — General Matters;
8. Business Premises Renovation;
9. Flat Conversion;
10. Mineral Extraction;
11. Research and Development;
12. Patents and Know-how;
13. Dredging;
14. Other Reliefs for Capital Expenditure;
15. Partnerships;
16. Interaction with Capital Gains Tax;
17. Problem Areas;
18. Capital Allowances Planning — General;
19. Planning — Plant and Machinery in Buildings and Related Issues;

Appendix 1. Items which may Qualify as Plant or Machinery;
Appendix 2. Revenue and Customs Brief 3/10