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CCH Capital Allowances provides the most comprehensive guide to the UK system of capital allowances. It covers all types of capital allowances, including the more specialised ones such as dredging and mineral extraction.
CCH Capital Allowances combines in-depth commentary with practical advice, examples and expert analysis. References in the text are made to legislation, HMRC guidance, case law and other relevant material. An A-Z guide sets out the appropriate treatment for specific types of expenditure on plant and machinery.
Benefits of the title are: