Tolley's Capital Allowances 2011-12
- Availability:
- Available
- Product Id:
- ukprod9780754540410CAL6
- Product Code:
- CAL6
- ISBN/ISSN:
- 9780754540410
- Publication Date:
- 31/12/2011
- Format:
- Price:
- £106.95
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.
What’s New to Tolley’s Capital Allowances 2011-12:
- Changes to the short-life assets rules, extending the period of the election from four to eight years
- Changes to existing anti-avoidance rules
- Reduction of the annual investment allowance to £25,000 for 2012 onwards
- Reduction of writing-down allowances on plant and machinery to 18% for 2012 onwards plus details of the transitional rules
- Includes new section on Tax Planning by John Endacott, Tax Partner at Francis Clark Chartered Accountants
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
- Contains latest cases, Special Commissioners' decisions and HMRC pronouncements
In response to the abolition of capital allowances on industrial and agricultural buildings for 2011, Tolley’s Capital Allowances has been extensively rewritten to include more practical tax planning commentary.
We have also taken this opportunity to restructure the text, bringing it more in line with the Tolley’s Tax Annuals and making it easier for you to find the information you are looking for.
Contents
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
Tolley's Capital Gains Tax 2011-12 Main Annual
Tolley's UK Taxation of Trusts 21st edition
Tolley's Tax Computations 2011-12
Tolley's Taxwise I 2011-12
Tolley's Orange Tax Handbook 2011-12
