Capital Allowances

Capital Allowances

CCH Capital Allowances 2014–15 is fully updated to reflect changes to the legislation and case law since the last edition; including the further increase in the annual investment allowance for plant and machinery from April 2014 and a detailed explanation of the complex transitional provisions; the changes to the Business Premises Renovation Allowance made following consultation and the changes made to comply with the latest EU state aid rules.

About the Author
Andrew Green is a Managing Director in the European Tax Advisory group at FTI Consulting in London. Andrew has many years’ experience providing tax depreciation advice and is one of the few professionals practicing in this area who have dual qualification as both a chartered surveyor and a chartered tax adviser.


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