A-Z of Plant & Machinery

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

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About this work

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, also available within our digital library. Together, the two works provide the most comprehensive coverage of UK capital allowances.

“The nuances often involved in determining if something is plant and machinery are explained with clarity and precision.” – Taxation review of earlier edition

Table of contents

• General information

• Capital allowances

• Revenue or capital expenditure

• A-Z of Plant & Machinery
  • A to C
  • D to G
  • H to M
  • N to R [partly expanded by way of example]
    • Notice and display boards
    • Number plates
    • Overhead costs
    • Painting and decorating
    • …
    • Processing equipment
    • Professional fees
    • Provision of assets
    • Public address systems
    • Purchase consideration
    • Quad bikes
    • Radiant and warm air heaters
    • Radiators
    • Rails, railways and railway assets
    • …
    • Roads
    • Roofing costs
    • Runways
  • S to T
  • U to Z

• Appendices