Special Discounts for Newly Called & Students
Browse Secondhand Online
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: