|Publication||15 May 2019|
|Suitable for||Tax advisers, Surveyors, Property lawyers, Larger businesses|
|Price||£85 (or see bundles page)|
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, 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 2019-20 edition includes the following new material:
- additional A-Z entries;
- new case law;
- changes re water-saving and energy-saving technologies;
- reduced rate of writing-down allowances for special rate expenditure;
- abolition from 2020 of enhanced capital allowances.