Edition 2020-21
Publication End of September 2020
Editors Six Forward Capital Allowances
Length 605 pages
Suitable for Tax advisers; Capital allowances specialists
Price 50
ISBN 9781912386307

Capital Allowances Act 2001


All the CAA 2001 legislation, with the best available pointers to HMRC and professional commentary on each section.

First, this book is a handy copy of the legislation. The book has the full text of the Capital Allowances Act 2001, as it applies for the tax year 2020-21 (so, for example, it includes the full statutory provisions for structures and buildings allowances but does not include those for industrial buildings allowances). This is the only available standalone volume for this Act.

Second, it provides the most comprehensive available list of cross references to both the HMRC Capital Allowances Manual and to our own commentary written for professionals. So if, for example, you need to think about s. 84 (cases in which short-life asset treatment is ruled out), you have the full text of the legislation itself, and you can also see the two HMRC references to s. 84, and the three references to that section in our own volume Capital Allowances 20120-21. Annotations include all references to the legislation in HMRC's Capital Allowances Manual, and all references in our own Capital Allowances 2020-21. See the sample shown below.

If you are dealing often with capital allowances, this book will provide the quickest route to the legislation itself and to expert guidance on each section.