Capital Allowances: Transactions and Planning

ISBN-13: 9781780431543 / Angielski / Miękka / 2013 / 614 str.

Martin Wilson

Opis

Focusing primarily on the corporate property transactions that UK tax practitioners deal with on a regular basis, this book demonstrates how the taxpayer can save money by maximizing capital allowances and related tax reliefs in the UK. It explains the practical and technical aspects of capital allowances and the related tax reliefs on property. These include reliefs for land remediation, business premises renovation, and R&D tax credits. Capital Allowances: Transactions and Planning 2013/14 offers a unique transaction-based structure and many special features, making it an extremely practical and essential source of reference.

Spis treści

Chapter 1: Practicalities of a claim; Chapter 2: Construction of new buildings; Chapter 3: Purchase of a new building; Chapter 4: Purchase of a second-hand building; Chapter 5: Offices – special features; Chapter 6: Retail property – special features; Chapter 7: Industrial property – special features; Chapter 8: Hotels – special features; Chapter 9: Enterprise zones; Chapter 10: Agricultural property – special features; Chapter 11: Property investors – specific issues; Chapter 12: Sale of property; Chapter 13: Acquisition of a business; Chapter 14: Plant: system of allowances; Chapter 15: Plant: the meaning of the term; Chapter 16: Plant: treatment of common items in buildings; Chapter 17: Vehicle fleet; Chapter 18: Leasing and hire-purchase; Chapter 19: Research and development, patents and know-how; Chapter 20: Transactions within groups and between connected persons; Chapter 21: Claiming and disclaiming allowances; Chapter 22: Interaction with other taxes; Chapter 23: International matters; Chapter 24: Contaminated land; Chapter 25: Goodwill and other intangible fixed assets; Appendix 1: Rates of allowance; Appendix 2: Examples of machinery and plant; Appendix 3: Location of enterprise zones; Appendix 4: Case summaries; Appendix 5: Pro forma elections; Appendix 6: Transaction checklists; Appendix 7: Typical amounts of allowances; Appendix 8: Pre-contract enquiries and warranties; Appendix 9: Comments on pre-contract enquiries.