Capital Allowances: Transactions and Planning 2023/24
Authors: Steven Bone BSc (Hons) PGDip.BA FRICS ATT and Martin Wilson MA
Capital Allowances: Transactions and Planning 2023/24
Adopting a practical approach, and with a unique transaction-based structure and special features such as pro forma elections and checklists, this content guides you through the practical realities of a claim, rather than just presenting the bare facts of statute and case law. Legislation is comprehensively covered, but with the emphasis on interpretation and explanation, rather than mere repetition of the wording of statute.
The most recent update includes new material on the following:
- Investment zones 9.18-9.21
- Full expensing 14.19A
- R&D claim notification 19.50
- R&D additional information form 19.51A
And updated content on:
- Freeports 9.13-9.17
- Super-deduction 14.18
- SR allowance 14.19
- SSE Generation Ltd 15.113, App 4
- Electric vehicle charging points 17.32
- Altrad Services Ltd 18.2A, 18.58, App 4
- Definition of R&D 19.7, 19.15-19.18
This is essential reading for anyone incurring capital expenditure on property and looking to maximise capital allowances and related tax-related reliefs on a wide range of commercial transactions. This content has been updated by Steven Bone from Gateley Capitus (Steven.Bone@gateleycapitus.com).