|Suitable for||Tax advisers, Surveyors, Capital allowances specialists, Property lawyers, Larger businesses|
|Price||£95 (or see bundles page)|
A practical, comprehensive guide to the UK system of capital allowances.
New for this edition
The 2020-21 edition contains a wide range of updated material, including the following:
- extensive coverage of structures and buildings allowances, including all statutory provisions and detailed HMRC guidance;
- Upper Tribunal case decisions re SSE Generation and re Dundas Heritable;
- important First-tier Tribunal decisions covering key topics, including the interpretation of "the provision of" plant; "building"; "undertaking"; "install"; "equipment", "alteration of land" and other terms;
- new case law commentary on distinction between plant and premises;
- additional commentary on connected persons;
- expanded commentary on communal areas and houses of multiple occupation;
- expanded commentary on dwelling-houses;
- major changes to first-year allowances, including those announced in March 2020;
- additional commentary on "licence to occupy";
- key capital allowances risk areas as identified by HMRC.