Full Description
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. With full reference to relevant case law, HMRC Practices and Concessions, this title offers numerous worked examples, and latest cases, Special Commissioners' decisions and HMRC pronouncements.
Contents
"1. Introduction; 2. General scheme of allowances; 3. Agricultural buildings;4. Business premises renovation; 5. Industrial buildings;6. Flat conversion; 7. Plant and machinery; 8. Mineral extraction; 9. Research and development; 10. Patents and know-how; 11. Dredging; 12. Partnerships; 13. Interaction with Capital Gains Tax; 14. Problem areas; Appendix 1. Items which may Qualify as Plant or Machinery;Appendix 2. Designated Enterprise Zones Index"
