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A-Z of Plant & Machinery written by: Ray Chidell Ian Sutton Publisher: Claritax Books Introduction: An analysis of more than 200 types of common expenditure, showing whether or not they qualify as plant or machinery. Each entry includes statutory and case law references, together with HMRC guidance and the authors’ personal commentary. Price: GBP 68.50 Publication Date: 16 January 2012 (in stock) Average UK delivery time: Books will normally be posted out within 72 hours of being ordered. + Postage and Packaging Our books are based on UK tax law but overseas orders will be accepted. We do not charge for packing and postage within the UK but will charge at cost plus a small handling charge for overseas books. + Returns policy A replacement book will be supplied free of charge if any item is received damaged, as long as written notification (by post or email) is given within seven working days. We may ask you to return the original copy in which case we will refund the postage for so doing. Orders may be cancelled without charge if the books have not yet been despatched. Once books have been posted, any refunds will be at the discretion of the company and may be reduced by a handling charge. Rate:  0 ratings  (read) Audience: Tax Payer ( intermediate , advanced ) Tax Professional ( beginner , intermediate , advanced ) Tax Student ( intermediate , advanced ) Book Format: Paperback ISBN: 978-1-908545-06-0

Description

Claritax Books will be publishing three main titles on capital allowances (in addition to short texts aimed at owners of particular types of business). Together, these books will offer comprehensive technical and practical coverage of the UK’s capital allowances system.

This A-Z, published in January 2012, is the first of the three. (The complementary volume, Capital Allowances 2012-13, also written by Ray Chidell and Ian Sutton, is due to be published in June 2012. A shorter guide, dealing solely with the new rules for fixtures applying from April 2012, is due to be published in February 2012.)

The brand new A-Z guide acts as an essential guide for anybody having to analyse expenditure, especially in connection with buildings that are newly constructed, extended or refurbished. With expert commentary on the distinction between integral features and other fixtures, the book allows users to see at a glance how a particular item should be treated. Whether concerned with partitions, flooring, electrical works or whatever, the reader can see at a glance what the law says, how the law has been interpreted in the courts and what HMRC guidance says about the matter. The authors, both with extensive practical experience of making capital allowances claims, then add their commentary on how all the rules are applied in practice.

With more than 200 entries, this book is far more comprehensive than any equivalent commentary.

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REVIEWS

Review this book!

• Reviewed by Andy Tall, CT Senior Manager, Mazars LLP, London

  Ray has an exceptional understanding of Capital Allowance legislation and case law and has written clear practical guidance with copious references to relevant cases for a wide variety of types of plant and machinery.

AUTHOR(S)

• Ray Chidell, MA (Cantab)

  Ray Chidell started his professional career as an Inspector of Taxes, and then worked for 14 years as a tax specialist in two mid-tier accountancy firms, including six as a tax partner with Mazars. He has written extensively on capital allowances and employee benefits and in September 2011 he launched Claritax Books.

• Ian Sutton, BSc (Hons) MRICS

  Ian Sutton BSc (Hons) MRICS is director of Suttons Capital Allowances. He has specialised in capital allowances for business properties for 20 years, working with his specialist team to maintain long term relationships with his firm's clients. He has written frequently on capital allowance topics, with a particular interest in the healthcare sector.

PUBLISHER

Claritax Books
Claritax Books exists to sell practical, high quality tax books written by expert authors. Our books are competitively priced and include a range of tax material not available elsewhere.