A-Z of Plant and Machinery; second edition

The updated version of A-Z of Plant and Machinery will be of great value to anyone who has to consider what comes within the definition of “plant and machinery” and what allowances are available on such expenditure.

The short initial chapters on case law and capital allowances – including a useful checklist for applying the law in practice – clearly explain the legal principles with which many readers will be familiar including the importance of the lists in CAA 2001 s 21 to s 23.

The main body of the book chapter three provides an easy-to-follow sweep through a broad range of items that the reader might encounter in practice. They range from the common – carpets cars and computers – to the specialist such as windmills and zoo cages.

There is an expanded section on alteration of buildings following the JD Wetherspoon...