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.
Key features:
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