|Published||early July 2018|
|Suitable for||Tax advisers, Surveyors, Property lawyers, Larger businesses|
A-Z of Plant & Machinery
THIS NEW EDITION WILL BE PUBLISHED IN THE FIRST WEEK OF JULY. ANY ORDERS BEFORE THEN WILL BE SENT OUT AS SOON AS IT IS IN STOCK.
Analysing expenditure for capital allowances claims can be time-consuming and difficult. Across more than 300 topics, this practical and unique book, in A-Z format, provides clear, authoritative explanations as to what qualifies for plant and machinery allowances in given circumstances.
Each entry includes appropriate statutory and case law references, together with HMRC guidance and the authors’ personal commentary, based on their practical experience of advising businesses on capital allowances over many years.
"The nuances often involved in determining if something is plant and machinery are explained with clarity and precision." - Taxation
Ray Chidell MA (Cantab), CTA (Fellow) is director of Claritax Books and of Six Forward Capital Allowances. Read more here.
Jake Iles MBA, MCMI is managing director of Six Forward Capital Allowances, responsible for analysing annual expenditure in excess of £1 billion. Read more here.
New for this edition
Please click on the "New for this edition" button above for fuller details of what has changed for this edition. In brief, however, the 2018-19 edition includes the following new material:
- additional A-Z entries;
- new case law;
- additional commentary re first-year allowances;
- important new restricted HMRC stance re meaning of "machinery";
- extensively updated coverage of enhanced capital allowances.