Edition 2022-23
Published April 2022
Length 398 pages
Suitable for Tax advisers, Surveyors, Capital allowances specialists, Property lawyers, Larger businesses
Price £85 (or see bundle discounts)
ISBN 9781912386673

A-Z of Plant & Machinery


A practical, asset-by-asset guide to whether and when expenditure qualifies for plant and machinery allowances.

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 review of earlier edition

New for this edition

  • New case law re plant v premises, entity v piecemeal basis, cold stores, silos, safety-related assets.
  • Several new A-Z entries, including buildings adapted to comply with regulatory requirements, motorised canopies, dock levellers, etc.
  • New analysis of "on the provision of" assets.


  • Capital allowances
  • Case law
  • Revenue or capital expenditure
  • A-Z of Plant & Machinery
  • Appendices

About the authors

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.

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