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Capital Allowances for Fixtures 2012-13 written by: Ray Chidell Ian Sutton Publisher: Claritax Books Introduction: A full technical analysis of the proposed new rules re capital allowances for fixtures, as announced in the HMRC consultation document issued on 31 May 2011. It is now fully updated for the Finance Bill of March 2012. Price: GBP 34.50 Publication Date: 4 April 2012 (revised edition) 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 Audience: Tax Payer ( advanced ) Tax Professional ( intermediate , advanced ) Tax Student ( intermediate , advanced ) Book Format: Paperback ISBN: 978-1-908545-15-2

Description

This book, published in February 2012 but now re-issued in April, contains a full technical analysis of the proposed new rules re capital allowances for fixtures, as announced in the HMRC consultation document issued on 31 May 2011.

It has been fully updated to reflect the amended legislation published as part of Finance Bill 2012, and is now entitled Capital Allowances for Fixtures 2012-13.

The book explains the proposed new rules in detail, offering a full account of the technicalities, including detailed coverage of the transitional provisions. It is illustrated with practical examples showing the likely tax effects in particular circumstances. There is a chapter containing detailed worked examples and another that addresses practical issues arising for buyers and sellers.

The content is technical in nature, aimed at accountants, tax advisers, solicitors or surveyors. It is assumed that readers will already be broadly familiar with the existing capital allowances rules applying when commercial property is bought or sold, but it does have an introductory chapter providing an overview of the current rules.

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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.