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  • Capital Allowances

Capital allowances

Guides and checklists summarising the rules for claiming tax allowances (capital allowances) on assets used by individuals and companies.
Filters
List of articles in category Capital allowances
Title
AIA & WDA: Rules where there is a change of rate : Login or subscribe to read more...
Annual Investment Allowance (AIA) : Login or subscribe to read more...
Annual Investment Allowance (AIA): Connected companies
Business Premises Renovation Allowance : Login or subscribe to read more...
Buyer: should I elect to fix the purchase price of fixtures? : Login or subscribe to read more...
Capital allowances: Rates and allowances
Disposal values & rules : Login or subscribe to read more...
Dwelling house for capital allowances : Login or subscribe to read more...
Enhanced Capital Allowances: Energy saving plant : Login or subscribe to read more...
Enterprise Zones: Plant and machinery allowances
Farming: Capital allowances
Fixtures case study: lost fixtures : Login or subscribe to read more...
Fixtures: Overview : Login or subscribe to read more...
Flat Conversion Allowance (FCA) : Login or subscribe to read more...
Greenhouses & polytunnels: Capital allowances : Login or subscribe to read more...
HMRC enquiry into return results in acceptance of late CA claim
Landlord's Energy Savings Allowance (LESA)
Long-life assets
Plant & machinery (self-employed): Allowances : Login or subscribe to read more...
Plant & machinery: Allowances : Login or subscribe to read more...
Plug-in car, van & motorcycle grants
R&D Allowances (RDAs) : Login or subscribe to read more...
Renewals basis: concession : Login or subscribe to read more...
Short-life assets : Login or subscribe to read more...
Structures & Buildings Allowance (SBA) : Login or subscribe to read more...
Structures & Buildings Allowance (SBA): At a glance
Time limits for making claims & adjustments : Login or subscribe to read more...
Vehicles (2 or 3 wheels): Allowances : Login or subscribe to read more...
Vehicles (4 wheels): Allowances : Login or subscribe to read more...
Wear and Tear Allowance - signpost
What are qualifying activities for capital allowances purposes?
What expenditure qualifies for plant & machinery allowances? : Login or subscribe to read more...
What is a fixture?
What is an integral feature?

What's new?

  • Nichola's SME Tax W-update 14 January 2021
  • Website and e-commerce costs
  • VAT cost-sharing exemptions limited to same-state entities
  • No VAT deduction if importer not owner
  • ECJ allows input VAT for goods/services on abandoned projects
  • R&D claim fails key criteria
  • No CGT Entrepreneurs' Relief for former director
  • Sports show cars were available for private use
  • Consultation on Small Brewer’s Relief
  • Judicial review: Loan Charge not in breach of Human Rights Act
  • Employers NIC holiday for employers of veterans
  • Non-domiciled taxpayer did not transfer assets abroad
  • That evil quiz: the answers
  • CPD: Business Property Relief
  • Nichola's SME Tax W-update 7 January 2021
  • VAT penalty for cash accounting dismissed
  • COVID-19: £4.6bn new grants
  • No excuse: soft drinks industry levy filing fail
  • Jersey SPV managed and controlled by UK parent
  • Budget 2021: representations wanted
  • Just how are our taxes are raised and spent?
  • 10% cumulative preference shares were not fixed in dividend rate
  • R & C Brief 1 (2021): The introduction of the zero rate of VAT for Women’s Sanitary Products
  • Consultation: VAT and value shifting
  • CPD: Furnished Holiday Lettings
  • SME Tax Monthly Summary December 2020
  • Nichola's Tax Annual 2020
  • Can I appeal that? Tax Quiz 2020
  • Importing goods into GB from 1 January 2021
  • Exporting goods from GB from January 2021

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