Capital Allowances: Transactions and Planning 2011/12

1. Auflage 2011
ISBN: 978-1-84766-764-9
Verlag: Bloomsbury

Buch, Englisch, Paperback + eBook, Format (B × H): 152 mm x 229 mm

Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2011/12 demonstrates how the taxpayer can save money by maximising capital allowances and related tax reliefs.

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.

This well established and popular title offers a unique transaction-based structure and many special features making it an extremely practical and essential source of reference.

Autoren/Hrsg.

Wilson, Martin

Bone, Steven

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

1 Practicalities of a claim; 2 Construction of new buildings; 3 Purchase of a new building; 4 Purchase of a second-hand building; 5 Offices - special features; 6 Retail property - special features; 7 Industrial property - special features; 8 Hotels - special features; 9 Enterprise zones; 10 Agricultural property - special features; 11 Property investors - specific issues; 12 Sale of a property; 13 Acquisition of a business; 14 Plant: system of allowances; 15 Plant: the meaning of the term; 16 Plant: treatment of common items in buildings; 17 Vehicle fleet; 18 Leasing and hire-purchase; 19 Research and development, patents and know-how; 20 Transactions within groups and between connected; 21 Claiming and disclaiming allowances; 22 Interaction with other taxes; 23 International matters; 24 Contaminated land; 25 Goodwill and other intangible fixed assets.

Über Autor(innen)

Wilson, Martin
Martin Wilson works at Capital Allowances Partnership LLP.

Bone, Steven
Steven Bone is a Fellow of the Royal Institution of Chartered Surveyors (RICS), with additional qualifications in tax and business administration. Before becoming a Director of The Capital Allowances Partnership Ltd he held senior specialist capital allowances positions in two major firms of business advisers in London. He lectures regularly and has written widely on capital allowances for professional and industry publications. This includes lead authorship of RICS's best practice guidance note on capital allowances and land remediation relief. On RICS's behalf he also assesses the professional competence of prospective specialist capital allowances surveyors. He lives near Ely in Cambridgeshire and plays and coaches cricket in his spare time.

Martin Wilson and Steven Bone of Capital Allowances Partnership LLP