capital allowances

Is there a minimum capital amount under which equipment can be written off as straight expenses or what other rules/guidance applies to this?


A tribunal decision that a laundry was a commercial building in an enterprise zone for the purpose of a claim to industrial buildings allowances may improve the chances of a successful loss rel

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. 


One mistake that people sometimes make is to not use the flexibility offered by 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