Green on Capital Allowances
- What’s new?
- ¶100-000 Introduction and general provisions
- ¶150-000 Plant and machinery allowances: general
- ¶185-000 Annual investment allowances
- ¶190-000 First-year allowances and tax credits
- ¶198-000 Allowances and charges
- ¶200-000 Cars
- ¶203-000 Computer software
- ¶205-000 Short-life assets
- ¶210-000 Long-life assets
- ¶220-000 Leasing
- ¶235-000 Ships
- ¶240-000 Mining and oil industries
- ¶245-000 Fixtures
- ¶247-000 Integral features
- ¶250-000 Property transactions
- ¶255-000 Anti-avoidance provisions
- ¶300-000 Industrial buildings allowances
- ¶350-000 Structures and buildings allowances
- ¶400-000 Business premises renovation allowances
- ¶425-000 Agricultural buildings allowances
- ¶475-000 Flat conversion allowances
- ¶500-000 Mineral extraction allowances
- ¶525-000 Research and development allowances
- ¶550-000 Know-how allowances
- ¶575-000 Patent allowances
- ¶600-000 Dredging allowances
- ¶625-000 Assured tenancy allowances
- ¶11-000 Appendix 1: plant and machinery index
- ¶22-010 Appendix 2: elections
Welcome to Green on Capital Allowances, Croner-i's commentary on dealing with capital allowances.
This comprehensive commentary covers all of the different types of UK capital allowances. Each section begins with an overview designed to help the reader grasp the key points of each allowance quickly and easily. This is followed by a review of the general principles, and where appropriate, an in-depth discussion of particular topics with illustrations and examples.
An appendix sets out the capital allowance treatment for a range of items of plant and machinery.
The text is full of practical advice as well as expert analysis.
A ‘What’s New’ page identifies and links to the most recently updated commentary.
Also included in the service is direct access to the relevant content in Tax- Key Data.
This service is maintained by Andrew Green of FTI Consulting.
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