Capital Allowances Transactions and Planning 2016/17

ISBN-13: 9781784512774 / Angielski / Miękka / 2016 / 648 str.

Martin Wilson

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 allowances 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