Capital allowances

Employer company car considerations

If you are thinking about purchasing a company car through a limited company, there are many issues that

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What is plant and machinery?

Capital allowances are the deductions which allow businesses to secure tax relief for certain capital

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Structures and Buildings Allowance qualifying expenditure

The Structures and Buildings Allowances (SBA) facilitates tax relief for qualifying capital expenditure

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Autumn Budget 2021 – £1 million Annual Investment Allowance

In the Spring Budget earlier this year, the government announced that the temporary Annual Investment

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130% tax relief for companies

Are you thinking of investing in new plant or other equipment? Remember that the super-deduction offering

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Décor and plant and machinery allowances

Capital Allowances are the deductions which allow businesses to secure tax relief for certain capital

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Tax when you sell an asset

There are special rules that must be followed when you sell an asset on which capital allowances have

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Spring Budget 2021 – Capital allowances

Designed to help offset the increased Corporation Tax main rate and promote investment, the Chancellor

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£1 million Annual Investment Allowance extended

In a welcome move, the government has announced that the temporary Annual Investment Allowance (AIA) cap

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Clock ticking on the Annual Investment Allowance

The Annual Investment Allowance (AIA) allows for a 100% tax deduction on qualifying expenditure on plant

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Enterprise zones capital allowances

Enterprise zones were first launched in 2011 and are specific geographic areas that provide various tax

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Spring Budget 2020 – Structures and Buildings Allowances

The Structures and Buildings Allowances (SBA) facilitates tax relief on qualifying capital expenditure on

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