Capital Allowances: Transactions and Planning 2013/14: Sixteenth Edition

Erscheinungsjahr 2013
ISBN: 978-1-78043-154-3
Verlag: TOTTEL PUB

Buch, Englisch, 614 Seiten, Format (B × H): 156 mm x 234 mm

Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2013/14 demonstrates how the taxpayer can save money by maximising capital allowances and related tax reliefs.

It explains the practical and technical aspects of capital allowances and the related tax reliefs on property. These include reliefs for land remediation, business premises renovation and R&D tax credits.

This well established and popular title offers a unique transaction-based structure and many special features making it an extremely practical and essential source of reference.

Previous ISBN: 9781847669520

Autoren/Hrsg.

Wilson, Martin

Bone, Steven

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Chapter 1: Practicalities of a claim;
Chapter 2: Construction of new buildings;
Chapter 3: Purchase of a new building;
Chapter 4: Purchase of a second-hand building;
Chapter 5: Offices - special features;
Chapter 6: Retail property - special features;
Chapter 7: Industrial property - special features;
Chapter 8: Hotels - special features;
Chapter 9: Enterprise zones;
Chapter 10: Agricultural property - special features;
Chapter 11: Property investors - specific issues;
Chapter 12: Sale of property;
Chapter 13: Acquisition of a business;
Chapter 14: Plant: system of allowances;
Chapter 15: Plant: the meaning of the term;
Chapter 16: Plant: treatment of common items in buildings;
Chapter 17: Vehicle fleet;
Chapter 18: Leasing and hire-purchase;
Chapter 19: Research and development, patents and know-how;
Chapter 20: Transactions within groups and between connected persons;
Chapter 21: Claiming and disclaiming allowances;
Chapter 22: Interaction with other taxes;
Chapter 23: International matters;
Chapter 24: Contaminated land;
Chapter 25: Goodwill and other intangible fixed assets;
Appendix 1: Rates of allowance;
Appendix 2: Examples of machinery and plant;
Appendix 3: Location of enterprise zones;
Appendix 4: Case summaries;
Appendix 5: Pro forma elections;
Appendix 6: Transaction checklists;
Appendix 7: Typical amounts of allowances;
Appendix 8: Pre-contract enquiries and warranties;
Appendix 9: Comments on pre-contract enquiries.

Über Autor(innen)

Wilson, Martin
Martin Wilson has over 25 years dedicated experience of capital allowance with expertise from accounting, tax and surveying backgrounds.

Bone, Steven
Steven is a director of Gateley Capitus, specialists in in capital allowances on commercial property, land remediation relief and tax incentives. He is a tax-qualified Chartered Surveyor with more than 20 years capital allowances experience including opinions, transaction negotiations, specialist valuations, resolving HMRC compliance checks and making tribunal applications. Steven writes many of the published works on the subject including: Bloomsbury's Capital Allowances, the RICS's Guidance Note for surveyors, and Practical Law Company's Practice Note on commercial property enquiries dealing with capital allowances.

Martin Wilson and Steven Bone of Capital Allowances Partnership Ltd