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The Resource Capital allowances : transactions and planning

Capital allowances : transactions and planning

Label
Capital allowances : transactions and planning
Title
Capital allowances : transactions and planning
Creator
Subject
Language
eng
Summary
  • Guide through the technical aspects of capital allowances on property and the issues most relevant to individual transactions. Emphasis on corporate property transactions, including construction of new buildings, purchase and sale of new and second-hand buildings, offices, retail property, industrial property, hotels, enterprise zones, agricultural property, property investors, sale of property, acquisition of a business, plants, vehicle fleets, hire-purchase and leasing, research and development, patents and know-how, transactions within groups and between connected persons, interaction with other taxes (VAT, capital gains tax, stamp duty and stamp duty land tax), international matters, contaminated land, goodwill and other intangible fixed assets
  • Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, this book 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. The various chapters cover: 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
http://library.link/vocab/creatorName
  • Wilson, M. (Martin)
  • Bone, S
Former title
  • Tottel's capital allowances : transactions and planning
  • Tolley's capital allowances : transactions and planning
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • capital allowance
  • immovable property
  • hotel business
  • enterprise zone
  • agriculture, taxation of
  • acquisition
  • car
  • leasing
  • research and development
  • patent
  • know how
  • VAT
  • capital gains tax
  • stamp duty
  • goodwill
  • intangibles
Label
Capital allowances : transactions and planning
Instantiates
Publication
Edition
19th ed.
Extent
xxxiii, 609 p.
Isbn
9781784512774
Label
Capital allowances : transactions and planning
Publication
Edition
19th ed.
Extent
xxxiii, 609 p.
Isbn
9781784512774

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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