CCH Capital Allowances 2009-10

An A-Z guide to plant and machinery allowances, industrial buildings allowances, business premisies renovation allowance, flat conversion, mineral extraction, know-how allowances, patent allowances, dredging allowances, assured tenancies.

• Sets out planning points to ensure best practice, highlighting potential pitfalls and how best to avoid them
• Covers all UK capital allowances - to save precious research time
• Completely cross-referenced to CAA 2001, appropriate case law, HMRC manuals and other material
• A - Z commentary on more than 100 items to help you determine whether they can be claimed as plant and machinery

Includes a section on buying and selling property, with explanations advising when and how allowances can be claimed on fixtures, and why this needs to be considered before exchanging contracts, and a chapter covering common areas of difficulty, detailing changes to first year allowances, short and long life assets, anti-avoidance legislation and treatment of storage trades.