Capital Allowances: Transactions and Planning 2012/13: 2012/13

ISBN-13: 9781847669520 / Angielski / Miękka / 2012 / 598 str.

Martin Wilson;Steven Bone

Opis

This annual tax title examines the technical aspects of capital allowances and similar tax reliefs on property and, in addition, brings together the issues most relevant to individual transactions.

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.