Description

Publication Date: 
Friday, May 31, 2019

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Green on Capital Allowances is the leading commentary on this topic combining as it does expert analysis with practical advice derived from the author's considerable experience.

It covers all types of capital allowances with detailed coverage of plant and machinery allowances as well as the more specialised ones such as dredging and mineral extraction.

The commentary is supported by numerous worked examples and full cross-references to legislation, cases, HMRC guidance and other materials.

An appendix provides an initial view of whether over 100 specific types of expenditure qualify as plant and machinery.

The 2019-20 edition is fully updated for the Finance Act 2019 including changes to the annual investment allowance and the introduction of structures and buidings allowances.

Previous editions available.

Key features:

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

Table of contents: 

  • Introduction and general provisions
  • Plant and machinery allowances: general
  • Annual investment allowances
  • First year allowances and tax credits
  • Allowances and charges
  • Cars
  • Computer software
  • Short-life assets
  • Long-life assets
  • Leasing
  • Ships
  • Mining and oil industries
  • Fixtures
  • Integral features
  • Property transactions
  • Anti-avoidance provision
  • Industrial buildings allowance
  • Structures and buildings allowances
  • Business premises renovation allowances
  • Agricultural buildings allowances
  • Flat conversion allowances
  • Mineral extraction allowances
  • Research and development allowances
  • Know-how allowances
  • Patent allowances
  • Dredging allowances
  • Assured tenancy allowances

 

About the author:

Andrew Green is a Managing Director in the European Tax Advisory group at FTI Consulting. He has over 30 years' experience providing tax depreciation advice and is an acknowledged expert on the interpretation and application of the UK's capital allowances legislation utilising the technical skills gained from his many years of practice. 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.