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Capital Allowances: Transactions and Planning 2019/20

By: Martin Wilson, Steven Bone
Media of Capital Allowances: Transactions and Planning 2019/20
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Published: 11-07-2019
Format: Paperback
Edition: 22nd
Extent: 624
ISBN: 9781526511171
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £140.00

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Loren Epson

About Capital Allowances: Transactions and Planning 2019/20

This book has been comprehensively updated to cover all recent developments in this complex area. This includes the rules introducing major changes in the law and practice for claiming capital allowances on property purchases. Failure to understand and deal with these rules will, in many cases, result in a complete loss of allowances for both buyers and sellers. Inevitably, negligent advisers will face a significant increase in complaints, fee disputes, legal action and consequent claims against PI insurance.
Key developments in this area as announced in the Finance (No. 3) Bill 2017-19 include:
- New Structures and Buildings Allowance (SBA)
- Annual investment allowance (AIA) increase to £1 million
- Abolition of some environmental enhanced capital allowances
- Reduction in the special rate of plant and machinery allowances
- SSE Generation Limited v HMRC [2018] UKFTT 416 (TC)

This print edition also consolidates changes made via the previous two years' online updates, including restructuring of historical content and updated commentary on:
- the abolition of the business premises renovation allowance from April 2017
- analysis of key case law such as Senex Investments Ltd v HMRC [2015] UKFTT 0107 (TC) on business premises renovation allowances and Paul Telfer v HMRC [2016] UKFTT 614 (TC) on whether caravans could be classified as 'plant'.

Table Of 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 allowances
Appendix 8: Pre-contract enquiries and warranties
Appendix 9: Comments on pre-contract enquiries

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