Capital Allowances Transactions and Planning 2016/17

Erscheinungsjahr 2016
ISBN: 978-1-78451-277-4
Verlag: Bloomsbury

Buch, Englisch, 648 Seiten, Format (B × H): 156 mm x 234 mm

Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2016/17 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.

Covers:

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.

Autoren/Hrsg.

Wilson, Martin

Bone, Steven

Fachgebiete

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

Inhaltsverzeichnis

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

Über Autor(innen)

Wilson, Martin
Martin Wilson has over 25 years dedicated experience of capital allowance with expertise from accounting, tax and surveying backgrounds.

Bone, Steven
Steven is a director of Gateley Capitus, specialists in in capital allowances on commercial property, land remediation relief and tax incentives. He is a tax-qualified Chartered Surveyor with more than 20 years capital allowances experience including opinions, transaction negotiations, specialist valuations, resolving HMRC compliance checks and making tribunal applications. Steven writes many of the published works on the subject including: Bloomsbury's Capital Allowances, the RICS's Guidance Note for surveyors, and Practical Law Company's Practice Note on commercial property enquiries dealing with capital allowances.

Martin Wilson has over 25 years dedicated experience of capital allowance with expertise from accounting, tax and surveying backgrounds. Steven Bone of Capital Allowances Partnership Ltd.