This book, which is complementary to Capital Allowances, guides you through all the technical aspects of capital allowances on property and brings together the issues most relevant to individual transactions, complementing the commentary with practical checklists and proforma elections. With a practical transactional approach to capital allowances, each chapter sets out a series of planning opportunities and pitfalls, highlighting the do's and dont's that commonly arise in practice. Considers the interaction of the capital allowance provisions with other taxes ensuring all planning points and pitfalls are explored in full. Examples of other case studies are provided to illustrate the type of problem encountered in practice Practical checklists are included giving you clear, timesaving assistance.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Editions-Typ
Illustrationen
Maße
Höhe: 229 mm
Breite: 149 mm
ISBN-13
978-0-7545-2121-1 (9780754521211)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
"Introduction; Construction of New Building; Purchase of New Building; Purchase of a Second-Hand Building; Offices - Special Features; Retail Property - Special Features; Industrial Property - Special Features; Hotels - Special Features; Enterprise Zones; 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; Vehicle Fleet; Leasing and Hire Purchase; Research and Intellectual Property; Transactions Within Groups and Between Connected Persons; Claiming and Disclaiming Allowances; Interaction with Other Taxes; International Matters; Appendices; Index"
