Capital Allowances 2013-14

ISBN:  978-1-84798-636-8

Publication Date:  01/10/13

Edition:  2013-14

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Product description:  

CCH Capital Allowances 2013-14 provides the most comprehensive guide to the UK system of capital allowances. It covers all types of capital allowances, including the more specialised ones such as dredging and mineral extraction.

The new edition is written by Andrew Green, Director of European Tax services at FTI Consulting, and includes guidance on all aspects of claiming capital allowances as well as planning points and potential pitfalls, to ensure tax efficiencies in this area. The acclaimed section on plant and machinery allowances is retained this year as well as an uncomplicated structure, making sure you can head straight to the information you need.

Why buy CCH Capital Allowances 2013-14?

CCH Capital Allowances 2013-14 combines in-depth commentary with practical advice, examples and expert analysis. References in the text are made to legislation, HMRC guidance, case law and other relevant material. An A-Z guide sets out the appropriate treatment for specific types of expenditure on plant and machinery.

Benefits of the title are:

  • Covers all types of capital allowance in a single volume
  • Section overviews allow you to quickly understand each topic
  • A-Z guide to expenditure saves time when considering claims
  • Expert analysis and examples put legislation into context

New for this edition:

  • Temporary increase in the Annual Investment Allowance from 25,000 to 250,000 for qualifying investments.
  • Updates to the FYA schemes for energy saving and water efficient plant and machinery.
  • Changes to the treatment of expenditure on railway assets and ships.
  • New anti-avoidance legislation covering unrealised losses on a change in ownership.

About the author:

Andrew Green is a senior director in the Tax Advisory Group at FTI Consulting providing specialist asset taxation and value added tax services. He is also responsible for knowledge management and training across the Group. Andrew has over 27 years' experience providing tax depreciation advice. He is one of the few professionals practicing in this area who have dual qualification as both a chartered surveyor and a chartered tax adviser.