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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

Price: £225.00

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Secondhand & Out of Print

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
A-Z of Plant & Machinery 2016-17 isbn 9781908545855

A-Z of Plant & Machinery 2015-16

ISBN13: 9781908545701
New Edition ISBN: 9781908545855
Previous Edition ISBN: 9781908545541
Published: September 2015
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print

The question of what constitutes plant or machinery has troubled the courts for well over a hundred years. The difficulty arises because the correct tax treatment of particular assets depends on the context in which they are used.

This popular title, now in its fourt edition, offers parcticel guidance on more than 270 different catagoriesof expenditure. The book continues to provide authoritative commentary based on legislation, case law, HMRC guidance and the experience of the two authors, saving many hours of research time for those analysing capital expenditure.