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Tax is a big cost for nearly all profitable enterprises, yet many hotels, pubs, restaurants and other businesses pay more than the law requires. Capital allowances can drastically cut tax bills but are complex and ever-changing.
This book, originally published in 2011, has been completely updated to reflect new tax rules introduced since then. Written primarily for business proprietors, rather than for their accountants, the text provides an overview of the issues that owners need to consider.
The book includes separate chapters for those building new properties, buying existing ones, selling up or just reviewing what has gone on in the past There is also a detailed section on the complexities of getting the right professional advice.