Capital Allowances 2006-2007

Adopting a commercially-based approach, "Capital Allowances: Transactions and Planning" guides the reader through all the technical aspects of capital allowances and similar tax reliefs on property and, in addition, brings together the issues most relevant to individual transactions. The book's emphasis is on corporate property transactions, particularly those most commonly encountered in practice. It aims to save taxpayers money by helping them to maximise capital allowances and related tax reliefs. The authors are specialists in this complex field and have updated this latest edition to cover developments in law and practice to the Finance Act 2006. The work is an essential source of reference for tax practitioners, finance directors, surveyors, property directors and those responsible for capital expenditure.