Capital Allowances : Transactions and Planning 2019/20 /: Transactions and Planning 2019/20. (2019)

• Record Type: Book
• Further Information: Note: Martin Wilson, Steven Bone.
• Authors: Wilson, Martin; Bone, Steven
• Contents: Chapter 1: Practicalities of a claim Chapter 2: Construction of new buildings Chapter 3: Purchase of a newly constructed 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 plant allowances Appendix 8: Pre-contract enquiries and warranties Appendix 9: Comments on pre-contract enquiries.
• Edition: Twenty-second edition
• Publisher Details: London : Bloomsbury Professional
• Publication Date: 2019
• Extent: 1 online resource (624 pages)
• Subjects: Taxation & duties law; Corporate tax; Business & Economics -- Taxation -- General; Business & Economics -- Taxation -- Corporate; Taxation
• Languages: English
• ISBNs: 9781526511188; 1526511185
• Related ISBNs: 9781526511171
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.