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Capital Allowances 2023-24


ISBN13: 9781912386758
Previous Edition ISBN: 9781912386666
Published: April 2023
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £125.00



Low stock.

A practical, comprehensive guide to the UK system of capital allowances.

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 re plant and machinery allowances: 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 also structures and buildings allowance, are also covered in depth.

The book is written for accountants and others who need a fully technical guide. It complements our A-Z of Plant & Machinery, which shows the application of the plant and machinery rules to more than 300 specific types of expenditure, and the two may be bought together as a discounted bundle – see top of page. Together, the two books offer well over 1,000 pages of practical and clearly written commentary, arranged in a user-friendly and accessible format.

    New for this edition:
  • Extensive case law changes, including Court of Appeal rulings in Urenco and Inmarsat
  • Extension of £1 million annual investment allowances
  • Detailed coverage of “full expensing” and ending of super-deduction
  • Extension of first-year allowances for electric vehicle charge-points
  • Investment zones (generally; first-year allowances; structures and buildings allowances)
  • Expanded commentary on “incorporated in a building”
  • Expanded commentary on meaning of “the provision of”
  • Expanded commentary on meaning of “alteration of land”
  • HMRC “One to Many” compliance letters
  • Commentary on distinction between “goods vehicle” and “car” expanded and updated
  • New HMRC guidance re various aspects of structures and buildings allowances
  • Updated details of freeports
  • All examples, rates, etc. updated as appropriate

Subjects:
Taxation
Contents:
General principles
Plant and machinery allowances
Other allowances
Other provisions
Appendices

Series: Claritax Specialist Tax Annuals

Pension Tax Guide 2023-24 ISBN 9781912386864
Published September 2023
Claritax Books
£125.00
Advising British Expats: Tax Compliance and Planning 2023-24 ISBN 9781912386871
Published August 2023
Claritax Books
£115.00
Financial Planning with Trusts 2023-24 ISBN 9781912386857
Published August 2023
Claritax Books
£125.00
Property Investment: A Tax Guide 2023-24 ISBN 9781912386888
Published August 2023
Claritax Books
£125.00
A-Z of Plant & Machinery 2023-24 ISBN 9781912386765
Published April 2023
Claritax Books
£95.00
Property Investment: A Tax Guide 2022-23 ISBN 9781912386710
Published September 2022
Claritax Books
Out of print
Financial Planning with Trusts 2022-23 ISBN 9781912386611
Published September 2022
Claritax Books
Out of print
Advising British Expats: Tax Compliance and Planning 2022-23 ISBN 9781912386703
Published August 2022
Claritax Books
Out of print
Pension Tax Guide 2022-23 ISBN 9781912386697
Published July 2022
Claritax Books
Out of print
A-Z of Plant & Machinery 2022-23 ISBN 9781912386673
Published April 2022
Claritax Books
Out of print
Capital Allowances 2022-23 ISBN 9781912386666
Published April 2022
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