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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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Williams published
This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tolley's Capital Allowances 2017-18 isbn 9780754553670

Tolley's Capital Allowances 2016-17

ISBN13: 9780754552581
New Edition ISBN: 9780754553670
Previous Edition ISBN: 9780754550617
Published: November 2016
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

With the recent major reforms to the capital allowances regime, it is imperative to remain on top of the legislation. This detailed guide contains all the updates and changes you need in one place.

Practical text is complemented by a detailed tax planning section written by Heather Britton of Francis Clark Chartered Accountants. Worked examples, full reference to case law, HMRC pronouncements and more, make this a compact all-you-need-to-know guide on capital allowances.

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. Revenue and Customs Brief 3/10