capital allowances | AccountingWEB

capital allowances

The Finance Bill 2012 has relaxed some rules for claiming capital allowances for plant and machinery capital allowances on fixtures in a property but tightened others.


From April this year, businesses acquiring property must take care not to inadvertently overlook a valuable tax relief, explains The


I recently employed the services of a marketing company to help us create some more business for our capital allowances services.


Hi All,

Hopefully somebody can clarify this...

From next week the annual investment allowance (AIA) will reduce to £25,000 per annum for all businesses incurring expenditure on plant or machinery.


HMT budget document "overview of tax legislation and rates" published yesterday states at para 2.30 (page 21) that the emissions threshold for a main rate car will reduce from April 2013 to 130g/km


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.


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