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A-Z of Plant & Machinery 2019-20

ISBN13: 9781912386215
Previous Edition ISBN: 9781912386062
Published: May 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £85.00

Low stock.

Save hours of time, and be confident of getting the right answer, when analysing expenditure for capital allowances claims. This practical and unique book, in A-Z format, explains when and why you can/cannot claim for the cost of more than 300 types of expenditure, including building alterations, barriers, car parks, clothing, demolition costs, tennis courts, ventilation systems, and much more (see full table of contents). The text 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.

This book complements Capital Allowances and offers practical and clearly written commentary, arranged in a user-friendly and accessible format.

The 2019-20 edition includes the following new material:

  • additional A-Z entries;
  • new case law;
  • changes re water-saving and energy-saving technologies;
  • reduced rate of writing-down allowances for special rate expenditure;
  • abolition from 2020 of enhanced capital allowances

1. Capital allowances
2. Case law
3. Revenue or capital expenditure
A-Z of Plant & Machinery:
A: Abortive expenditure/ Access control/ Active façades/ Advertising hoardings/ Aerials/ Air conditioning systems/ Air-to-air energy recovery devices/ Airstrips/ Alteration of land/ Alterations to buildings/ Amusement parks/ Anaerobic digestion installations/ Animal feed systems/ Animals/ Annual investment allowances/ Aqueducts/ Architraves /Artex/ Automatic monitoring and targeting (AMT) equipment
B: Balustrades/ Barriers/ Baths/ Batteries and battery chargers/ Bicycle holders/ Bicycles/ Blinds/ Boilers/ Bollards/ Books/ Boreholes/ Bridges/ Briefcases/ Building management systems/ Building works in connection/ Buildings for aircraft testing/ Buildings generally/Buildings (moveable)/ Burglar alarm systems/ Bus shelters
C: Cabling/ Cameras/ Canopies/ Capital gains tax/ Car hoops/ Car parks/ Car wash apparatus/ Caravan sites/ Caravans/ Carpets/ Cars/ Cash dispenser machines/ Ceilings/ Central heating/ Charging points for electric vehicles/ Charities/ Checkouts/ Chicken cages/ Cladding/ Cleaning in place equipment/ Clocks/ Closed circuit television/ Clothing/ Cold rooms and cold stores/ Combined heat and power/ Commercial property standard enquiries/ Compressed air equipment/ Computer software/ Computers/ Consumables/ Containers/ Contributions/ Cookers and ovens/ Cooling equipment/ Cornices/ Counters/ Crush barriers/ Curtains/ Cushion gas/ Customer lists/ Cuttings
D: Dams, reservoirs, barrages/ Decorative assets/ Demolition costs/ Designated assisted areas/ Designs and patterns/ Dikes, sea walls, weirs, drainage ditches/ Disability Discrimination Act/ Dishwashers/ Displays and similar equipment/ Docks and dry docks/ Dogs/ Door furniture/ Doors/ Double glazing/ Dry risers/ Dwelling-houses/ Dyehouses
E: Electrical installations and equipment/ Electricity substations/ Embankments/ Emergency vehicles/ Employee expenses/ Energy-saving technology/ Enhanced capital allowances/ Entertaining-related expenditure/ Environmentally beneficial technology/ Excavation costs
F: Farm expenditure/ Farrowing crates/ Fascia boards/ Fencing/ Fibre optic cabling/ Films, tapes and discs/ Finance costs/ Fire alarm systems/ Fire escapes/ Fire safety systems/ First-year allowances/ First-year tax credits/ Fish tanks and ponds/ Fixtures/ Flag poles/ Floodlighting/ Floors and flooring materials/ Flow controllers/ Fly killers/ Football ground/ Furnished holiday letting/ Furniture and furnishings
G: Garden offices/ Gas refuelling stations/ Gas systems/ Gates/ Gazebos/ Generators/ Golf courses/ Goodwill/ Grain silos/ Green technology/ Greenhouse/ Greywater recovery and reuse equipment/ Guns/ Guttering/ Gymnasium
H: Hand dryers/ Hand rails/ Hanging rail/ Harbours, wharfs, piers, marinas, jetties/ Hard standings/ Hearses and funeral vehicles/ Heat pumps/ Heating, ventilation and air conditioning equipment/ Hoists and associated structures/ Horses/ Hot and cold water systems/ Human body
I: Industrial cleaning equipment/ Inland navigation/ Integral features/ Invalid carriages
J: Jet aircraft
K: Kennels/ Kitchen fittings and worktop/ Knives and lasts
L: Lan/ Land remediation relief/ Landscapin/ Leakage detection equipment/ Letter boxes/ Lifts and lift shafts/ Lighting/ Lightning conductors/ Line markings/ Linkspans/ Long-life asset/ Loose tools
M: Machinery/ Manufacturing equipment /Manure storage/ Members of Parliament/ Meters/ Milking parlours/ Mirrors/ Monitoring equipment/ Motor cycles/ Motor homes/ Motors and drives
N: Number plates
O: Overhead costs
P: Painting and decorating/ Panelling/ Partition walls/ Partnerships/ Parts of assets/ Paths/ Pavements/ Pen dividers/ Personal security/ Pictures/ Pig tents or arks/ Pig transportation crates/ Pipeline/Pipework insulation/ Planning costs/ Plant rooms/ Police control rooms/ Polytunnels/ Pontoons/ Poultry house/ Preliminary costs/ Pre-trading expenditure/ Processing equipment/ Professional fee/ Public address system/ Purchase consideration
Q: Quad bikes
R: Radiant and warm air heater/ Radiator/ Rails, railways and railway assets/ Rainwater harvesting equipment/ Ramps/ Refrigerators and refrigeration equipmen/ Removal costs/ Replacement of domestic items/ Roads/ Roofing cost/ Runways
S: Safes/ Sanitary ware/ Screens/ Seats/ Security systems/ Sewerage and drainage systems/ Shares in plant and machinery/ Sheds/ Shelves/ Ships/ Shop fronts/ Short-life assets/ Showers/ Shutters/ Signs/ Silos and silage clamps/ Sinks/ Sleepers and ballast/ Slurry and sludge dewatering equipment/ Slurry storage facilities/ Soap dispensers/ Solar panels/ Solar shading/ Solar thermal/ Sound insulatio/ Spare parts/ Special rate expenditure/ Splashbacks/ Sports facilities/ Sports grounds (safety)/ Sprinkler systems/ Squash courts/ Staff accommodation/ Stairs/ Stamp duty land tax/ Steelwork/ Storage equipment and storage tanks/ Strong rooms/ Structures (generally)/ Structures for amusement rides/ Surveillance systems/ Swimming pools, etc.
T: Taps/ Taxi licence plates/ Taxis/ Telecommunications systems/ Telephones and fax machines/ Televisions/ Tennis courts/ Thermal insulation/ Toilet cubicles/ Toilets and urinals/ Tool boxes/ Trade marks/ Trading stock/ Trams and tramways/ Transformers/ Trap doors/ Tunnels/ Turfing/ Turnstiles
U: Underground ducts and tunnels for utility conduits/ Uninterruptible power supplies
V: Valeting bays/ Value Added Tax/ Vehicle wash water reclaim units/ Vehicles/ Ventilation systems/ Viaducts
W: Wallpaper designs and pattern books/ Walls/ Wash basins/ Washing machines/ Waste disposal systems/ Waste heat to electricity conversion equipment/ Water management equipment/ Water meters/Water re-use systems/ Water supplies and water tanks/ Water towers/ Ways/ Website creation/ Wind turbines/ Windmills/ Windows/ Writing-down allowances
Z: Zero-emission goods vehicles/ Zoo cages
Appendix 1 – Buildings and structures: statutory rules
Appendix 2 – Football League letter
Appendix 3 – Disability Discrimination Act
Appendix 4 – Capital allowances for the pig industry
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
Capital Allowances: 2019-20 ISBN 9781912386192
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