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Vol 21 No 10 Oct/Nov 2016

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Capital Allowances for Fixtures: 2012-13


ISBN13: 9781908545152
Published: April 2012
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



This short book contains a full technical analysis of the proposed new rules re capital allowances for fixtures, as originally announced in the HMRC consultation document issued on 31 May 2011.

The text has been fully updated to reflect the Finance Bill legislation published in March 2012 and the HMRC guidance notes issued both then and previously.

The book explains the proposed new rules in detail, offering a full account of the technicalities, including detailed coverage of the transitional provisions. It is illustrated with practical examples showing the likely tax effects in particular circumstances. There is a chapter containing extra worked examples and another that addresses practical issues arising for buyers and sellers.

Although the book is not long, the content is technical in nature, aimed at accountants, tax advisers, solicitors or surveyors. It is assumed that readers will already be broadly familiar with the existing capital allowances rules applying when commercial property is bought or sold, but the book does have an introductory chapter providing an overview of the current rules.

Subjects:
Taxation

Series: Claritax Books

Stamp Duty Land Tax: A Practical Guide 5th ed ISBN 9781908545862
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£78.50
Pension Tax Guide 2016-17 ISBN 9781908545824
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£94.50
Financial Planning with Trusts 2016-17 ISBN 9781908545831
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Capital Allowances: 2016-17 ISBN 9781908545848
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£88.50
A-Z of Plant & Machinery 2016-17 ISBN 9781908545855
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Claritax Books
£74.50
Research and Development: Maximising the Tax Relief ISBN 9781908545619
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Claritax Books
£58.50
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
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Claritax Books
£74.50
Furnished Holiday Lettings: A Tax Guide 2nd ed ISBN 9781908545497
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Claritax Books
£58.50
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print