Claritax Books - Book of the month
Claritax Books are Independent publishers of UK tax books for accountants, tax advisers and other tax professionals and we are pleased that they have agreed to partner with the ICPA to offer all members 20% off a specially selected book each month.
December Book of the Month: A-Z of Plant & Machinery
Our December “book of the month”, from specialist tax publishers Claritax Books, is a unique guide, in A-Z format, to the difficult question of what qualifies as plant or machinery for the purposes of claiming capital allowances.
This work considers the correct treatment of more than 300 categories of expenditure, from bollards and car park barriers, to gates and gazebos, to waste disposal systems and website creation costs. The coverage of each item, ranging from a single short paragraph to several pages, has appropriate cross references to legislation, case law and HMRC guidance, with practical commentary based on the extensive experience of the authors.
The text is written by Ray Chidell, well known as a specialist in this area, with Jake Iles, director of Six Forward Capital Allowances.
This book normally costs £75 (plus £4 p&p), but Claritax are offering ICPA members an exclusive 20% discount during December.
A detailed table of contents, together with an extract, may be viewed on the publishers’ website. The book may also be bought from that page, with or without the special ICPA discount.