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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.
The book is the most technical of the three books we publish on capital allowances, and is primarily suitable for accountants and others who have some understanding of the underlying principles and who want a fully technical guide.
New for this edition
The 2018-19 edition contains a wide range of updated material, including the following:-