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A-Z of Plant & Machinery 2022-23

ISBN13: 9781912386673
Previous Edition ISBN: 9781912386383
Published: April 2022
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £85.00

Low stock.

A practical, asset-by-asset guide to whether and when expenditure qualifies for plant and machinery allowances. The book is designed to complement our main Capital Allowances title.

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 below).

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 our Capital Allowances title and the two may be bought together as a discounted bundle - see top of page. Together, the two books offer more than 1,000 pages of practical and clearly written commentary, arranged in a user-friendly and accessible format.

The 2022-23 edition includes the following new material:

  • new case law re plant v premises, entity v piecemeal basis, cold stores, silos, safety-related assets
  • several new A-Z entries, including buildings adapted to comply with regulatory requirements, motorised canopies, dock levellers, etc.
  • new analysis of "on the provision of" assets

1. Capital allowances
2. Case law
3. Revenue or capital expenditure
A-Z of Plant & Machinery

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 Specialist Tax Annuals

Property Investment: A Tax Guide 2022-23 ISBN 9781912386710
To be published September 2022
Claritax Books
Financial Planning with Trusts 2022-23 ISBN 9781912386611
Published September 2022
Claritax Books
Advising British Expats: Tax Compliance and Planning 2022-23 ISBN 9781912386703
Published August 2022
Claritax Books
Pension Tax Guide 2022-23 ISBN 9781912386697
Published July 2022
Claritax Books
Capital Allowances 2022-23 ISBN 9781912386666
Published April 2022
Claritax Books
Property Investment 2021-22 ISBN 9781912386475
Published November 2021
Claritax Books
Out of print
Advising British Expats: Tax Compliance and Planning 2021-22 ISBN 9781912386482
Published October 2021
Claritax Books
Out of print
Pension Tax Guide 2021-22 ISBN 9781912386437
Published September 2021
Claritax Books
Out of print
Financial Planning with Trusts 2021-22 ISBN 9781912386444
Published July 2021
Claritax Books
Out of print
A-Z of Plant & Machinery 2021-22 ISBN 9781912386383
Published May 2021
Claritax Books
Out of print