Capital Allowances: Transactions and Planning 2013/14
Autor Martin. Wilson, Steven Boneen Limba Engleză Paperback – 29 sep 2013
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Specificații
ISBN-13: 9781780431543
ISBN-10: 1780431546
Pagini: 614
Dimensiuni: 156 x 234 mm
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom
ISBN-10: 1780431546
Pagini: 614
Dimensiuni: 156 x 234 mm
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom
Caracteristici
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.
Notă biografică
Martin Wilson and Steven Bone of Capital Allowances Partnership Ltd
Cuprins
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 allowance;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.