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Manual of Capital Allowances and Charges, Malaysia

Richard Thornton, Thenesh Kannaa

Book MYR188.00 (No SST)

This book presents an in-depth and comprehensive exposition of the law with an extensive coverage of
relevant case law decisions, public rulings, technical guidance issued by the Lembaga Hasil Dalam Negeri
Malaysia (LHDNM) and the outcome of technical discussions held between the professional bodies and LHDNM.

Key features:
- In-depth and comprehensive coverage on the topic of capital allowances and charges
- Various examples to illustrate the challenges in the area of claiming capital allowances
- Extensive coverage of case law, public rulings, technical guidelines from LHDNM and technical
  discussions between professional bodies and LHDNM
- Includes a chapter on limited liability partnership (LLP) which discuss on the tax status of a LLP
  and the claim of capital allowance
- Includes a chapter on tax saving ideas such as the timing issues on incurring capital expenditure,
  ways of acquiring assets and its tax consequences, effects from partnership changes, etc.
Contents includes:
1. Qualifying Plant Expenditure
2. Eligibility for Initial and Annual Allowances
3. Small Value Assets and Short Life Assets
4. Assets Acquired under Hire Purchase or Islamic Finance
5. Assets used in Multiple Business Activities
6. Non-Commercial Motor Vehicles as Business Assets
7. Assets used Partly for Private or other Non-Business Purposes
8. Leased Assets and Assets Associated with Letting of Real Properties
9. Payments to Non-Residents and Withholding Tax
10. Qualifying Building Expenditure
11. Eligibility for Initial and Annual Allowances
12. Certain Buildings Treated as Industrial Buildings
13. Buildings used in Multiple Business Activities
14. Buildings used Partly for Private or Other Non-Business Purposes
15. Allowances for Lessors and Other Non-Business Owners
16. Qualifying Agriculture Expenditure
17. Eligibility for Agriculture Allowances
18. Qualifying Forest Expenditure
19. Eligibility for Forest Allowances
20. Meaning of Disposal
21. Date of Disposal
22. Disposal Value
23. Residual Expenditure
24. Balancing Adjustments and Withdrawal of Allowances on Disposal
25. Transfer and Transmission of Agricultural Assets
26. Agriculture Charges
27. Forest Charges
28. Disposals Subject to Control and Certain other Non-Arm’s Length Disposals
and many other chapters...

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