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Tolley's Capital Allowances 2023-24

Tolley's Capital Allowances 2023-24

  • 作者:
  • 出版商: Tolley
  • ISBN: 9780754558927
  • 出版时间 January 2024
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥2,429.63
发货时间:大约 4 weeks
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Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    With the recent major reforms to the capital allowances regime, it is imperative to remain on top of the legislation. This detailed guide contains all the updates and changes you need in one place. Practical text is complemented by a detailed tax planning section written by Heather Britton of Francis Clark Chartered Accountants. Worked examples, full reference to case law, HMRC pronouncements and more, make this a compact all-you-need-to-know guide on capital allowances.

  • Introduction
    General scheme of allowances
    Plant and Machinery – Introduction
    Plant and Machinery – Qualifying Activities and Expenditure
    Plant and Machinery – Pooling, Allowances and Charges
    Plant and Machinery – Fixtures and Leasing
    Plant and Machinery – General Matters
    Business Premises Renovation
    Flat conversion
    Mineral Extraction
    Research and Development
    Patents and Know–how
    Dredging
    Other Reliefs for Capital Expenditure
    Partnerships
    Interaction with Capital Gains Tax
    Problem Areas
    Capital Allowances Planning – General
    Planning – Plant and Machinery in Buildings and Related Issues
    Appendix
    1. Items which may Qualify as Plant or Machinery
    Appendix
    2. Designated Enterprise Zones
    Index

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