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Analysing expenditure for capital allowances claims can be time-consuming and difficult. Across more than 300 topics, this practical and unique book, in A-Z format, provides clear, authoritative explanations as to what qualifies for plant and machinery allowances in given circumstances.
Each entry includes appropriate statutory and case law references, together with HMRC guidance and the authors’ personal commentary, based on their practical experience of advising businesses on capital allowances over many years.
New for this edition:-