Tolley's capital allowances, 2007-08

Author(s)

    • Walton, Kevin
    • Smailes, David

Bibliographic Information

Tolley's capital allowances, 2007-08

by Kevin Walton, David Smailes

LexisNexis/Butterworths, c2007

20th ed

Other Title

Capital allowances, 2007-08

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Note

Includes index

Description and Table of Contents

Description

Produced in direct response to requests from tax professionals, this detailed and practical guide contains all the information you need in one convenient reference source. It is updated to include Finance Act 2007. It serves as a full reference to relevant case law, HMRC Practices and Concessions. It contains numerous worked examples, latest cases, Special Commissioners' decisions and HMRC pronouncements. With major changes to the Capital Allowances regime already announced, including the new annual investment allowance, reduced rate of writing-down allowances and other changes to the plant and machinery code, you will need our annual to keep fully updated on this year's significant overhaul of the regime.

Table of 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"

by "Nielsen BookData"

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