When asked by a colleague to review this book, it was suggested to me that as I only had a week to put the review together, I might not wish to read the book from cover to cover. When I tell you that this is principally a print of the new Capital Allowances Act 2001, you will understand why the idea never entered my head.
So what exactly do you get from this book? Well, the Act for a start. The fact that it is printed clearly and in a print size that can be read in comfort is an important factor when delving into some of the more complex concepts involving capital allowances. It also helps that the Act is the first act from the Tax Law Rewrite project, which aims to modernise the UK’s direct tax legislation.
