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Capital Allowances Book 2012
Publication of Bloomsbury Professional's Capital Allowances: Transactions and Planning 2011/12 (14th Edition)
By Martin Wilson and Steven Bone, Capital Allowances Partnership Limited
Comments on a previous edition:
"a useful tool for agents in practice who need a comprehensive guide to how this tax works" ICAEW Tax Faculty's TAXline
"It tackles capital allowances in an original and enthusiastic way ... This manual contains a myriad of practical detail and will easily earn back its cover price" Nichola Ross Martin
"I recommend this book ... it is set out by transaction rather than tax relief so you can go directly to the chapter that deals with the transaction in front of you ... Overall the book is written with the busy practitioner in mind" Rebecca Cave, Taxation magazine
The Capital Allowances Partnership Limited is pleased to announce the publication of the 2011/12 (14th) edition of Bloomsbury Professional's popular annual tax title. This examines the technical aspects of capital allowances and similar tax reliefs on property and, in addition, brings together the issues most relevant to individual transactions. Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2011/12 demonstrates how the taxpayer can save money by maximising capital allowances and related tax reliefs.
It explains the practical and technical aspects of capital allowances and the related tax reliefs on property. These include reliefs for land remediation, business premises renovation and R&D tax credits.
This well established and popular title offers a unique transaction-based structure and many special features making it an extremely practical and essential source of reference.
NEW IN THIS EDITION
The 2011/12 edition has been comprehensively updated to cover all relevant practical developments, legislation and case law since the last edition was published, including:
- Finance (No 3) Act 2010 and Finance Act 2011
- Wills (Christopher) v Commissioners for HM Revenue & Customs [2010] UKFTT 174 (TC)
- Moonlight Textiles Ltd v Commissioners for HM Revenue & Customs [2010] UKFTT 500 (TC)
- Andrew (Mrs CA) v Commissioners for HM Revenue & Customs [2010] UKFTT 546
- McMillin (Mrs ME) v Commissioners for HM Revenue & Customs [2011] UKFTT 65 (TC)
- HMRC Commissioners v Tower MCashback LLP 1 & Another [2011] UKSC 19
It also includes a new appendix that provides detailed guidance for property conveyancing solicitors upon the completion of capital allowances pre-contract enquiries.
Packed with practical examples and user-friendly commentaries, this book is an easy way of getting ahead of the competition. It will enable you to maximise capital allowances and tax related reliefs on a wide range of commercial transactions.
Bibliographic detail:
ISBN: 978 1 84766 764 9
Publication Date: Jul-11
Format: Paperback and eBook
Availability: In print
List price: £115 + 10% VAT
Contents:
Chapter 1 Practicalities of a claim;
Chapter 2 Construction of new buildings;
Chapter 3 Purchase of a new building;
Chapter 4 Purchase of a second-hand building;
Chapter 5 Offices - special features;
Chapter 6 Retail property - special features;
Chapter 7 Industrial property - special features;
Chapter 8 Hotels - special features;
Chapter 9 Enterprise zones;
Chapter 10 Agricultural property - special features;
Chapter 11 Property investors - specific issues;
Chapter 12 Sale of a property;
Chapter 13 Acquisition of a business;
Chapter 14 Plant: system of allowances;
Chapter 15 Plant: the meaning of the term;
Chapter 16 Plant: treatment of common items in buildings;
Chapter 17 Vehicle fleet;
Chapter 18 Leasing and hire-purchase;
Chapter 19 Research and development, patents and know-how;
Chapter 20 Transactions within groups and between connected;
Chapter 21 Claiming and disclaiming allowances;
Chapter 22 Interaction with other taxes;
Chapter 23 International matters;
Chapter 24 Contaminated land;
Chapter 25 Goodwill and other intangible fixed assets;
Appendix 1 Rates of Allowances
Appendix 2 Examples of Machinery and Plant
Appendix 3 Location of Enterprise Zones
Appendix 4 Case Summaries
Appendix 5 Pro Forma Elections
Appendix 6 Transaction Checklists
Appendix 7 Typical Amounts of Allowances
Appendix 8 Pre-contract Enquiries and Warranties
Appendix 9 Comments on Pre-contract Enquiries
The book may be purchased from Bloomsbury Professional and other retailers.
Tags for this article: capital allowances, book, transactions, planning, Bloomsbury Professional
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