capital allowances

The Budget 2012 brought in a raft of changes to the capital allowance system, in particular enhancements to Enterprise Zones allowances, fuel duty and energy saving technologies.

Author and publisher Ray Chidell shares some of the key points of his recent Claritax compendium, the ‘A-Z of Plant & Machinery’

With April looming AccountingWEB tax editor Rebecca Benneyworth outlines a comprehensive document of year-end tax planning tips.

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JD Wetherspoon (JDW) has lost its latest appeal to claim capital allowances for pub refurbishments in a slightly surreal tax tribunal which included detailed discussions about toilet cubicle pa

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Are WDAs and AIAs applicable to made or created assets?

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The government has proposed a number of changes to the capital allowances regime – raising concerns over new fixtures legislation and the fact that capital allowances will not apply to all

I have a client that has acquired some tomato growing land, together with some kit to be erected/installed as sophisticated greenhouses which will be regarded as plant when complete.

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My client has belatedly performed an exercise to "tidy up" an inherited messy fixed asset register.  The net effect is that substantially more assets have been identified.

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A client purchased 100 acre farm which was very run down. In 2010 he has had to put up new fencing and install field drainage to improve the main field before it can be occupied by stock.

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