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Tolley's Capital Allowances 2017-18

Tolley's Capital Allowances 2017-18 is imperative to remain on top of the legislation.
Free delivery for UK
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ISBN/ISSN: 9780754553670

Product description

Why should you buy Tolley's Capital Allowances 2017-18


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.

This year’s edition includes the new first-year allowance for charging points, new capital allowances rules for COACS investors and the extension of the cash basis to property businesses and new rules for capital expenditure.  A new section deals with the impact of new UK GAAP on capital expenditure. 

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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