Capital Allowances 2013-14

This is a well-written book that is easy to follow and clearly structured. Between receiving it and writing this review I had a call from a colleague seeking help with “a random question about capital allowances”.

I had the exact answer to her specific query within minutes: the right section of the book was quick to find and the content clear to follow. It was a good start.

The structure of the publication is as one would expect. There are 30 sections which cover an introduction and basic principles (section 1) plant and machinery allowances (sections 2 to 20) other allowances (specified in each section 21 to 28). The final two sections cover provisions related to capital allowances scenarios.

The contents pages show the sub-sections for each numbered part enabling the reader to find the targeted information quickly which is what the contents to...