Author Ray Chidell
Author Jake Iles
Edition 2018-19
Published 2 July 2018
Length 386pp
Suitable for Tax advisers, Surveyors, Property lawyers, Larger businesses
Price £75
ISBN 9781912386062

A-Z of Plant & Machinery

£75.00


Save hours of time, and be confident of getting the right answer, when analysing expenditure for capital allowances claims. This practical and unique book, in A-Z format, explains when and why you can/cannot claim for the cost of more than 300 types of expenditure, including building alterations, barriers, car parks, clothing, demolition costs, tennis courts, ventilation systems, and much more (see full table of contents below). The text 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.

This book complements our Capital Allowances title and the two may be bought together as a discounted bundle - see top of page. Together, the two books offer more than 1,000 pages of practical and clearly written commentary, arranged in a user-friendly and accessible format.

"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.

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