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Bloomsbury eBooks on capital allowances

Browse Bloomsbury Core Accounting and Tax Service eBooks on capital allowances.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Expenses

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Robert Maas Taxation of Employments January 2022

Clearly laid-out chapter on allowable expenses, covering tax issues relating to UK employers and their staff. Includes sections on travelling expenses, expense allowances, duality of purpose, MPs, professional body subscriptions, armed forces' exemptions, voluntary office-holders, agent's commission paid by entertainers, capital allowances and employee insurance.

Self-employment

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John Hiddleston Income Tax 2021-22 January 2022

A full chapter on the taxation of self-employment income in the UK, written for tax practitioners. Includes sections on starting a business, the Covid-19 Self-employment Income Support Scheme (SEISS), Basis of assessment, Computing profits, Capital allowances, Losses, National insurance contributions for the self-employed, Sole trader or partnership, Farming and market gardening and Subcontractors.

Buildings and structures

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Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2021-22 January 2022

Expert commentary on the special business reliefs available for buildings and structures, including The Structures and Buildings Allowance ('SBA') for the construction or acquisition of commercial buildings. Includes sections: the SBA (including enhanced allowances for freeport tax sites), what is qualifying expenditure, qualifying activities, evidentiary requirements, anti-avoidance, the business premises renovation allowance.

Capital allowances (plant and machinery)

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Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2021-22 January 2022

Expert commentary on the current UK corporation tax legislation related to capital allowances for plant and machinery. Guidance is provided on the tax and accountancy treatment for tangible fixed assets under UK GAAP.

Buying and selling companies

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Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2020-21 January 2022

Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers. Topics covered include company reconstructions and amalgamations, trading losses, capital allowances, restrictions on transfer of deductions, UK Patent Box, European mergers and reconstructions, transactions in securities and clearance procedures.

Trading company and investment company computations under CTSA

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Peter Rayney Tax Planning for Family and Owner-Managed Companies 2021-22 November 2021

Chapter containing advice on computations and the corporation tax self-assessment (CTSA) return, written for anyone who advises or runs a family or owner-managed company. Topics covered include: corporation tax computations, calculating the tax-adjusted trading profit, R&D relief, creative sector tax reliefs, patent box regime, capital allowances, computational procedure, relief for company trading losses, payment of corporation tax, the CTSA return and penalties under CTSA.

Capital allowances on property transactions

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Steven Bone, Martin Wilson Tax Planning 2021-22 September 2021

A chapter providing best practice guidance to do with capital allowances on property transactions. The chapter includes checklists for buyers and sellers and a brief list of illustrative contract clauses and warranties.

Retail property - special features

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

Chapter covering the scope for capital allowances claims provided by the particular features and assets of retail property. The main items in a retail shop which may qualify as plant for the purposes of capital allowances are listed. HMRC's approach to sampling, where retailers may be able to agree capital allowances treatment of a recurring nature on the basis of a sample, is explained.

Hotels - special features

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

Chapter covering the scope for capital allowances claims provided by the particular features and assets of hotels.

Vehicle fleet

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

Chapter covering the scope for capital allowances claims provided by company cars. Topics covered include: vehicles excluded from the 'cars' regime, motor cycles, car registration plates, zero-emission goods vehicles and electric vehicle charging points.

Acquisition of a business

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

Chapter on the capital allowance implications when acquiring a business, including acquisition of shares, acquisition of a trade and company reconstructions without a change of ownership.

Research and development, patents and know-how

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

A chapter on capital allowances for expenditure on research and development, patents and know-how. 

Enterprise zones and freeports

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

A chapter covering capital allowances for the old enterprise zones (lapsed system), new enterprise zones (2011 system) and freeports, which are sea, air or rail ports that benefit from a range of customs and tax incentives.

Capital allowances: transactions and planning 2021/22

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Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

Guide explaining 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 most recent update takes into account changes to allowances for new English freeports, amended first-year allowances for plant and changes to the SME payable R&D tax credit that a loss-making company can receive.

Property rental businesses

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Annette Morley, Nicola Moore A to Z of Business Tax Deductions 2021

A full chapter covering the tax principles and framework for deductions by unincorporated property businesses. Topics covered include: the statutory framework, calculation of profits - GAAP basis, revenue expenditure, deductions for premiums, reverse premiums, capital allowances, rent-a-room, losses and property cash basis.

Capital allowances

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David Whiscombe Partnership Taxation August 2021

Chapter providing expert guidance on capital allowances in relation to partnership taxation. Covers plant and machinery owned individually, disposals other than sale at arm’s length, making a claim, first-year allowances and herd basis for farming businesses.

Capital allowances

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Jackie Anderson, Mark McLaughlin Incorporating and Disincorporating a Business April 2021

Chapter containing practical guidance on capital allowances in relation to incorporating a business, particularly focusing on the three main types of plant and machinery allowance: annual investment allowance (AIA), first-year allowance (FYA) and writing-down allowance (WDA).

Appeals and other proceedings

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Robert Maas Guide to Taxpayers Rights and HMRC Powers February 2021

A chapter on taxpayers' rights and HMRC powers in relation to tax appeals and other proceedings. Topics covered include: Appeals; Internal Reviews; The first-tier tribunal; Proceedings before the tribunal; Referral of questions during enquiry; Settling of appeals by agreement; Recovery of tax not postponed; Interim remedies; Appeals to the upper tribunal;  Chargeable gains; Capital allowances; Apprenticeship Levy; Alternative Dispute Resolution.

Capital allowances on plant and machinery

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Andrew Crossman Property Tax Planning October 2020

Brief chapter on capital allowances for plant and machinery, highlighting property tax planning opportunities and potential pitfalls, as well as relevant legislation and case law.

Capital allowances

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The TACS Partnership Bloomsbury Professional Tax Guide 2019-20 2019

A chapter on capital allowances, containing worked examples throughout. Sections cover: Plant and machinery; Plant in buildings and integral features; Motor cars; Structures and Buildings Allowances; Other allowances; Other capital expenditure reliefs; Plant and machinery allowance rates.

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