Capital Allowances: Transactions and Planning 2013/14
Published on 30. September 2013
Book
Paperback/Softback
614 pages
978-1-78043-154-3 (ISBN)
Description
Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2013/14 demonstrates how the taxpayer can save money by maximising capital allowances and related tax reliefs.
It 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.
This well established and popular title offers a unique transaction-based structure and many special features making it an extremely practical and essential source of reference.
Previous ISBN: 9781847669520
It 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.
This well established and popular title offers a unique transaction-based structure and many special features making it an extremely practical and essential source of reference.
Previous ISBN: 9781847669520
More details
Language
English
Place of publication
London
United Kingdom
Publishing group
Bloomsbury Publishing PLC
Target group
Professional and scholarly
Dimensions
Height: 234 mm
Width: 156 mm
ISBN-13
978-1-78043-154-3 (9781780431543)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Martin Wilson | Steven Bone
Capital Allowances: Transactions and Planning 2014/15 2014/15
Book
09/2014
Bloomsbury Professional
€186.01
Article exhausted; check for reprint
Previous edition
Martin Wilson | Steven Bone
Capital Allowances: Transactions and Planning 2012/13 2012/13
Book
09/2012
Bloomsbury Professional
€171.12
Article exhausted; check for reprint
Persons
Martin Wilson and Steven Bone of Capital Allowances Partnership Ltd
Content
Chapter 1: Practicalities of a claim;
Chapter 2: Construction of new buildings;
Chapter 3: Purchase of a new building;
Chapter 4: Purchase of a second-hand building;
Chapter 5: Offices - special features;
Chapter 6: Retail property - special features;
Chapter 7: Industrial property - special features;
Chapter 8: Hotels - special features;
Chapter 9: Enterprise zones;
Chapter 10: Agricultural property - special features;
Chapter 11: Property investors - specific issues;
Chapter 12: Sale of property;
Chapter 13: Acquisition of a business;
Chapter 14: Plant: system of allowances;
Chapter 15: Plant: the meaning of the term;
Chapter 16: Plant: treatment of common items in buildings;
Chapter 17: Vehicle fleet;
Chapter 18: Leasing and hire-purchase;
Chapter 19: Research and development, patents and know-how;
Chapter 20: Transactions within groups and between connected persons;
Chapter 21: Claiming and disclaiming allowances;
Chapter 22: Interaction with other taxes;
Chapter 23: International matters;
Chapter 24: Contaminated land;
Chapter 25: Goodwill and other intangible fixed assets;
Appendix 1: Rates of allowance;
Appendix 2: Examples of machinery and plant;
Appendix 3: Location of enterprise zones;
Appendix 4: Case summaries;
Appendix 5: Pro forma elections;
Appendix 6: Transaction checklists;
Appendix 7: Typical amounts of allowances;
Appendix 8: Pre-contract enquiries and warranties;
Appendix 9: Comments on pre-contract enquiries.
Chapter 2: Construction of new buildings;
Chapter 3: Purchase of a new building;
Chapter 4: Purchase of a second-hand building;
Chapter 5: Offices - special features;
Chapter 6: Retail property - special features;
Chapter 7: Industrial property - special features;
Chapter 8: Hotels - special features;
Chapter 9: Enterprise zones;
Chapter 10: Agricultural property - special features;
Chapter 11: Property investors - specific issues;
Chapter 12: Sale of property;
Chapter 13: Acquisition of a business;
Chapter 14: Plant: system of allowances;
Chapter 15: Plant: the meaning of the term;
Chapter 16: Plant: treatment of common items in buildings;
Chapter 17: Vehicle fleet;
Chapter 18: Leasing and hire-purchase;
Chapter 19: Research and development, patents and know-how;
Chapter 20: Transactions within groups and between connected persons;
Chapter 21: Claiming and disclaiming allowances;
Chapter 22: Interaction with other taxes;
Chapter 23: International matters;
Chapter 24: Contaminated land;
Chapter 25: Goodwill and other intangible fixed assets;
Appendix 1: Rates of allowance;
Appendix 2: Examples of machinery and plant;
Appendix 3: Location of enterprise zones;
Appendix 4: Case summaries;
Appendix 5: Pro forma elections;
Appendix 6: Transaction checklists;
Appendix 7: Typical amounts of allowances;
Appendix 8: Pre-contract enquiries and warranties;
Appendix 9: Comments on pre-contract enquiries.