Edition 2021-22
Publication Early May 2021
Length 380pp
Suitable for Tax advisers, Surveyors, Capital allowances specialists, Property lawyers, Larger businesses
Price £85 (or see bundles page)
ISBN 9781912386383

A-Z of Plant & Machinery


The new (2021-22) edition will be published in the first half of May, but is available to order now. You can buy from this page, in which case payment will be taken immediately, or email orders@claritaxbooks.com if you prefer to be invoiced when the book is published. (A few copies are left of the previous edition if required.)

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.

NB the table of contents and the sample extract are from the 2020-21 edition, but these will be updated before publication.

New for this edition

In brief, the 2021-22 edition includes the following new material:

  • new case law developments
  • new HMRC guidance
  • new super-deduction and other first-year allowances
  • expanded commentary in various areas

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