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TolleyLibrary Light Tolley's Capital Allowances 2016 and Print

TolleyLibrary Light Tolley's Capital Allowances 2016 and Print is a service offering the content you need in a quick and simple online platform.
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ISBN/ISSN: Z000050663095

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TolleyLibrary Light Tolley's Capital Allowances 2016 and Print


TolleyLibrary Light is a service offering the content you need in a quick and simple online platform. For only 20% extra you can have the content both online and in print.

By subscribing to TolleyLibrary Light you will get a wide range of benefits, including:
- The reassurance that the content is always completely up-to-date
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- Access to the HMRC manuals within our simple to use online library, which are updated daily so they always reflect any changes HMRC make
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With the recent major reforms to the capital allowances regime, it is imperative to remain on top of the legislation. This detailed guide contains all the updates and changes you need in one place. Practical text is complemented by a detailed tax planning section written by Heather Britton of Francis Clark Chartered Accountants. Worked examples, full reference to case law, HMRC pronouncements and more, make this a compact all-you-need-to-know guide on capital allowances.

Table of contents

1. Introduction; 
2. General Scheme of Allowances;
3. Plant and Machinery — Introduction;
4. Plant and Machinery — Qualifying Activities and Expenditure;
5. Plant and Machinery — Pooling, Allowances and Charges;
6. Plant and Machinery — Fixtures and Leasing;
7. Plant and Machinery — General Matters;
8. Business Premises Renovation;
9. Flat Conversion;
10. Mineral Extraction;
11. Research and Development;
12. Patents and Know-how;
13. Dredging;
14. Other Reliefs for Capital Expenditure;
15. Partnerships;
16. Interaction with Capital Gains Tax;
17. Problem Areas;
18. Capital Allowances Planning — General;
19. Planning — Plant and Machinery in Buildings and Related Issues;

Appendix 1. Items which may Qualify as Plant or Machinery;
Appendix 2. Revenue and Customs Brief 3/10