Tolley's Capital Allowances 2014-15
Tolley (Verlag)
978-0-7545-4913-0 (ISBN)
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This detailed and practical guide contains all the information you need in one convenient reference source. With the recent major reforms to the Capital Allowances regime, the book is fully updated with the new changes.
* Full reference to relevant case law, HMRC Practices and Concessions
* Numerous worked examples
* Latest cases, Special Commissioners' decisions and HMRC pronouncements
* Detailed tax planning section written by John Endacott, Partner at Francis Clark Chartered Accountants
1. Introduction;
2. General scheme of allowances;
3. Plant and Machinery — Introduction;
4. Plant and Machinery — Qualifying Activities and Expenditure;
5. Plant and Machinery — Pooling, Allowances and Charges;
6. Plant and Machinery — Fixtures and Leasing;
7. Plant and Machinery — General Matters;
8. Business Premises Renovation;
9. Flat conversion;
10. Mineral Extraction;
11. Research and Development;
12. Patents and Know-how;
13. Dredging;
14. Other Reliefs for Capital Expenditure;
15. Partnerships;
16. Interaction with Capital Gains Tax;
17. Problem Areas;
18. Capital Allowances Planning — General;
19. Planning — Plant and Machinery in Buildings and Related Issues;
Appendix 1. Items which may Qualify as Plant or Machinery;
Appendix 2. Designated Enterprise Zones Index
| Erscheint lt. Verlag | 18.11.2014 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 150 x 228 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-7545-4913-5 / 0754549135 |
| ISBN-13 | 978-0-7545-4913-0 / 9780754549130 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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