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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

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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:
Capital Allowances: 2017-18 isbn 9781908545916

Capital Allowances: 2016-17

ISBN13: 9781908545848
New Edition ISBN: 9781908545916
Previous Edition ISBN: 9781908545695
Published: August 2016
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print

Capital allowances can be complex, and the cost of handling the allowances incorrectly can be very high, especially since the amended rules for fixtures came fully into effect from April 2014.

This book provides detailed and practical guidance on key topics, including fixtures in property, annual investment allowances, special rate expenditure, short-life assets, etc. Other allowances, including those for research and development costs, are also covered in depth.

General principles
1. Introduction and general principles

Plant and machinery allowances
2. Introduction
3. Qualifying activities
4. Qualifying expenditure
5. Allowances and charges
7. Long funding leases
8. Software
9. Cars (and other vehicles)
10. Fixtures in property: principles and definitions
11. Fixtures claims for new buildings
12. Fixtures claims: allowances for the buyer
13. Fixtures claims: the seller’s perspective
14. Fixtures claims: worked examples
15. Short-life assets
16. Long-life assets
17. Special rate expenditure
18. Partnerships and successions
19. Overseas leasing
20. Ships
21. Mining and oil industries
22. Anti-avoidance
23. Additional VAT liabilities and rebates
24. Business premises renovation allowances
25. Mineral extraction allowances
26. Research and development allowances
27. Know-how allowances
28. Patent allowances
29. Dredging allowances
30. Assured tenancy allowances
31. Flat conversion allowances

Other provisions
32. Contributions
33. Final provisions


Series: Claritax Books

Financial Planning with Trusts 2017-18 ISBN 9781908545961
Published September 2017
Claritax Books
Pension Tax Guide 2017-18 ISBN 9781908545992
Published September 2017
Claritax Books
Capital Allowances: 2017-18 ISBN 9781908545916
Published August 2017
Claritax Books
A-Z of Plant & Machinery 2017-18 ISBN 9781908545923
Published August 2017
Claritax Books
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Stamp Duty Land Tax: A Practical Guide 5th ed ISBN 9781908545862
Published September 2016
Claritax Books
A-Z of Plant & Machinery 2016-17 ISBN 9781908545855
Published August 2016
Claritax Books
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print