Author Ray Chidell
Author Jake Iles
Edition 2017-18
Published August 2017
Length 615pp
Suitable for Tax advisers, Surveyors, Property lawyers, Larger businesses
Price 95
ISBN 9781908545916

Capital Allowances


Capital allowances can be complex, and the cost of handling the allowances incorrectly can be very high, especially since the amended rules for fixtures came fully into effect from April 2014.

This book provides detailed and practical guidance on key topics, including fixtures in property, annual investment allowances, special rate expenditure, short-life assets, etc. Other allowances, including those for research and development costs, are also covered in depth. The book is the most technical of the three books we publish on capital allowances, and is primarily suitable for accountants and others who have some understanding of the underlying principles and who want a fully technical guide.

"An excellent guide to capital allowances." Taxation review of earlier edition

Ray Chidell MA (Cantab), CTA (Fellow) is director of Claritax Books and of Six Forward Capital Allowances. Read more here.

Jake Iles MBA, MCMI is managing director of Six Forward Capital Allowances, responsible for analysing annual expenditure in excess of 1 billion. Read more here.

New for this edition

The 2017-18 edition contains a wide range of updated material, including the following (but click on the View what's new for this edition link above for fuller details):

  • case law developments (Ayeni, Telfer, Waterloo Car Hire and more);
  • updated HMRC guidance;
  • more re property business losses;
  • updated details re first-year allowances;
  • further practical commentary on fixtures in property;
  • the ending of BPRAs;
  • a brand new series of case studies re fixtures;
  • new details of historic rates of allowances.

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