Capital Allowances Transactions and Planning 2016/17

Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2016/17 demonstrates how the taxpayer can save money by maximising capital allowances and related tax reliefs. It explains 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. This well established and popular title offers a unique transaction-based structure and many special features making it an extremely practical and essential source of reference. Covers: 1 Practicalities of a claim; 2 Construction of new buildings; 3 Purchase of a new building; 4 Purchase of a second-hand building; 5 Offices - special features; 6 Retail property - special features; 7 Industrial property - special features; 8 Hotels - special features; 9 Enterprise zones; 10 Agricultural property - special features; 11 Property investors - specific issues; 12 Sale of a property; 13 Acquisition of a business; 14 Plant: system of allowances; 15 Plant: the meaning of the term; 16 Plant: treatment of common items in buildings; 17 Vehicle fleet; 18 Leasing and hire-purchase; 19 Research and development, patents and know-how; 20 Transactions within groups and between connected; 21 Claiming and disclaiming allowances; 22 Interaction with other taxes; 23 International matters; 24 Contaminated land; 25 Goodwill and other intangible fixed assets.

Chapter 1: Practicalities of a claim Chapter 2: Construction of new buildings Chapter 3: Purchase of a new 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