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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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This book is now Out of Print.
A new edition was published, see:
CCH Capital Allowances 2015-16 isbn 9781785400643

CCH Capital Allowances 2014-15

ISBN13: 9781847988065
New Edition ISBN: 9781785400643
Previous Edition ISBN: 9781847986368
Published: October 2014
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: Out of print

CCH Capital Allowances 2014-15 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.

The new edition is written by Andrew Green, Director of European Tax services at FTI Consulting, and includes guidance on all aspects of claiming capital allowances as well as planning points and potential pitfalls, to ensure tax efficiencies in this area. The acclaimed section on plant and machinery allowances is retained this year as well as an uncomplicated structure, making sure you can head straight to the information you need.

Why buy CCH Capital Allowances 2014-15?

CCH Capital Allowances 2014-15 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:

  • Covers all types of capital allowance in a single volume
  • Section overviews allow you to quickly understand each topic
  • A-Z guide to expenditure saves time when considering claims
  • Expert analysis and examples put legislation into context
New for this edition:

  • Temporary increase in the Annual Investment Allowance from £25,000 to £250,000 for qualifying investments.
  • Updates to the FYA schemes for energy saving and water efficient plant and machinery.
  • Changes to the treatment of expenditure on railway assets and ships.
  • New anti-avoidance legislation covering unrealised losses on a change in ownership.