Capital Allowances: Transactions and Planning 2014/15

By Martin Wilson, Steven Bone

Focusing primarily on the corporate property transactions that UK tax practitioners deal with on a regular basis, this book demonstrates how taxpayers in the UK can save money by maximizing capital allowances and related tax reliefs. The book explains the practical and technical aspects of capital allowances and the related tax reliefs on property. These include reliefs for land remediation, business premises renovation, and R&D tax credits. It offers a unique transaction-based structure and many special features, making it an extremely practical and essential source of reference. Contents include: practicalities of a claim * construction of new buildings * purchase of a new building * purchase of a second-hand building * offices - special features * retail property - special features * industrial property - special features * hotels - special features * enterprise zones * agricultural property - special features * property investors - specific issues * sale of property * acquisition of a business * plant: system of allowances * plant: the meaning of the term * plant: treatment of common items in buildings * vehicle fleet * leasing and hire-purchase * research and development, patents, and know-how * transactions within groups and between connected persons * claiming and disclaiming allowances * interaction with other taxes * international matters * contaminated land * goodwill and other intangible fixed assets.

Publication Date: 9/30/2014
Format: Paper
ISBN: 9781780434230

Temporarily out of stock