Capital Allowances 2012-13

Publisher: Claritax Books; paperback 430 pages

The constant flux in capital allowances means it is important to keep up to date with the legislation and more importantly HMRC’s interpretation.

In my firm’s reference library on capital allowances we have a variety of authors and views. A new addition is the 2012/13 edition of Capital Allowances by Ray Chidell and Ian Sutton a robust overview of a complex area of property tax focused on the fixtures rules introduced by Finance Act 2012.

Despite nearly 100 years of specialist property tax experience within my team we still come across unique project situations that lead us to reference books to seek out the clearest route through the legislation and enormity of case law precedents as we strive to reduce clients’ tax bills.

Capital Allowances has detailed coverage of the fixtures rules that came into effect April...