Edition 2020-21
Publication early April 2020
Length 375pp
Suitable for Tax advisers, Surveyors, Capital allowances specialists, Property lawyers, Larger businesses
Price £85 (or see bundles page)
ISBN 9781912386277

A-Z of Plant & Machinery



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. Read more here.

New for this edition

In brief, the 2020-21 edition includes the following new material:

  • additional A-Z entries;
  • extensive new case law;
  • reduced rate of writing-down allowances for special rate expenditure;
  • abolition from 2020 of enhanced capital allowances.

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