Tolley's Capital Allowances 2010-11

Tolley's Capital Allowances 2010-11
Availability:
Discontinued
Product Id:
ukprod9780754538912CAL6
Product Code:
CAL6
ISBN/ISSN:
9780754538912
Publication Date:
30/11/2010
Format:
Print
Price:
£101.95

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  • Content
  • Author

Tolley’s Capital Allowances is a detailed and practical guide that contains all the information you need in one convenient reference source. With the recent major reforms to the Capital Allowances regime, the book is fully updated with the new changes.

Benefits of Tolley’s Capital Allowances:

  • Full reference to relevant case law, HMRC Practices and Concessions is included in this volume of Tolley’s Capital Allowances
  • Numerous worked examples
  • Tolley’s Capital Allowances 2011-12 includes latest cases, Special Commissioners' decisions and HMRC pronouncements

1. Introduction;
2. General scheme of allowances;
3. Agricultural buildings;
4. Business premises renovation;
5. Industrial buildings;
6. Flat conversion;
7. Plant and machinery;
8. Mineral extraction;
9. Research and development;
10. Patents and know-how;
11. Dredging;
12. Partnerships;
13. Interaction with Capital Gains Tax;
14. Problem areas;
Appendix 1. Items which may Qualify as Plant or Machinery;
Appendix 2. Designated Enterprise Zones Index

 


By Kevin Walton MA and David Smailes FCA

1705 : 8850