capital allowances

A partnership client (husband & wife) have been trading as builders & decorators for a number of years.  They also let 3 properties through the partnership that they bought relatively cheap

Hi all

We have a client who is wanting to restructure their business somewhat. 


In the first in a series of AccountingWEB articles summarising the key measures in

I have a 10 year franchise fee in my intangible assets which I have been amortising over the 10 years.  Unfortunately I have had to terminate the franchise arrangement early (but don't get any of t



I had a quick question in relation to Capital Allowances. 


This is probably me winging but......


One of the centrepieces of a Budget speech designed to support business investment was George Osborne’s announcement that the annual investment allowance would be doubled from the current £250,000


As we all know, there may be significant capital allowances to be claimed when you purchase a commercial property, but as a mere accountant I do not feel I am in a position to advise my client on t