Edition 2020-21
Publication 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. 
Jake Iles MBA, MCMI is managing director of Six Forward Capital Allowances. 

New for this edition

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

  • important changes for cars (re first-year and writing-down allowances);
  • extensive new case law;
  • new HMRC guidance;
  • pointers to the possibility of claiming structures and buildings allowances in particular cases;
  • abolition from 2020 of enhanced capital allowances.