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Vol 25 No 2 Feb/March 2020

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Cover of Lewin on Trusts

Lewin on Trusts

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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: 2019-20 isbn 9781912386192

Capital Allowances: 2018-19

ISBN13: 9781912386055
New Edition ISBN: 9781912386192
Previous Edition ISBN: 9781908545916
Published: July 2018
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.

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:-

  • case law developments (including Taylor Wimpey);
  • updated/expanded HMRC guidance and practice;
  • numerous changes re first-year allowances (cars, zero-emission goods vehicles, charging points, etc.);
  • extensive changes re enhanced capital allowances;
  • further practical commentary on fixtures in property, including fuller coverage of leases, and more practicalities re fixtures elections;
  • expanded case studies re fixtures;
  • unusual cases (CoACS, JPUTs);
  • everything reviewed and updated as appropriate


Series: Claritax Books

Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Pension Tax Guide 2019-20 ISBN 9781912386185
Published June 2019
Claritax Books
Capital Allowances: 2019-20 ISBN 9781912386192
Published May 2019
Claritax Books
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
VAT Registration Handbook: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
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