Capital Allowances Transactions and Planning 2016/17

Erscheinungsjahr 2016
ISBN: 978-1-78451-277-4
Verlag: Bloomsbury

Buch, Englisch, 648 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 2016/17 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.

Covers:

1 Practicalities of a claim; 2 Construction of new buildings; 3 Purchase of a new building; 4 Purchase of a second-hand building; 5 Offices - special features; 6 Retail property - special features; 7 Industrial property - special features; 8 Hotels - special features; 9 Enterprise zones; 10 Agricultural property - special features; 11 Property investors - specific issues; 12 Sale of a property; 13 Acquisition of a business; 14 Plant: system of allowances; 15 Plant: the meaning of the term; 16 Plant: treatment of common items in buildings; 17 Vehicle fleet; 18 Leasing and hire-purchase; 19 Research and development, patents and know-how; 20 Transactions within groups and between connected; 21 Claiming and disclaiming allowances; 22 Interaction with other taxes; 23 International matters; 24 Contaminated land; 25 Goodwill and other intangible fixed assets.

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 allowances

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 has over 25 years dedicated experience of capital allowance with expertise from accounting, tax and surveying backgrounds. Steven Bone of Capital Allowances Partnership Ltd.