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Vol 25 No 2 Feb/March 2020

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Capital Allowances: 2019-20

ISBN13: 9781912386192
Previous Edition ISBN: 9781912386055
Published: May 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £95.00

Low stock.

Capital allowances offer valuable tax relief, that can easily be lost where the rules are not correctly applied - especially since the amended rules for fixtures came fully into effect from April 2014. Use this book to avoid costly errors, and to maximise tax relief, thereby protecting the interests of all businesses and commercial property owners.

Detailed and practical guidance on key topics: cars, fixtures in property, annual investment allowances, special rate expenditure, short-life assets, etc. Other allowances, including those for capital expenditure on R&D and the new structures and buildings allowance, 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 need a fully technical guide.

This book complements The A-Z of Plant & Machinery, and offers practical and clearly written commentary, arranged in a user-friendly and accessible format.

The 2019-20 edition contains a wide range of updated material, including the following:

  • extensive coverage of the new structures and buildings allowances;
  • key case law developments, including SSE Generation, May, Daarasp, Coca-Cola, Glais House;
  • changes to annual investment allowances, including complex transitional rules;
  • changes to writing-down allowances;
  • numerous further practicalities re fixtures claims (building on coverage that is already very thorough);
  • various finance lease changes;
  • more CPSE practicalities;
  • further HMRC guidance re R&D allowances;
  • all examples and commentary updated as necessary.

2. Introduction
3. Qualifying activities
4. Qualifying expenditure
5. Allowances and charges
6. Hire purchase and assets provided by lessees
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. Structures and buildings allowances
25. Mineral extraction allowances
26. Research and development allowances
27. Know-how allowances
28. Patent allowances
29. Dredging allowances
30. Former allowances
31. Contributions
32. Final provisions
Appendix 1 – Northern Ireland
Appendix 2 – Case studies re: fixtures
Appendix 3 – Historic rates
Table of legislation
Index of cases
General index

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
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
Capital Allowances: 2018-19 ISBN 9781912386055
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