Capital Allowances

Below is a selection of our most recent updates on this subject.

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Annual Investment Allowance

Annual Investment Allowance drops from 100% to 25% from 1.4.2012 for companies and 6.4.2012 for individuals
Tuesday, February 14, 2012

Plant And Machinery Loophole Closed Early

Treasury closes plant and machinery loophole before the end of the consultation period.
Wednesday, August 24, 2011

Changes To The Anti-Avoidance Rules For Plant And Machinery

A consultation paper has been issued on planned changes to the anti-avoidance rules for plant and machinery
Thursday, June 09, 2011

R&D Tax Credit Changes For Smes

R&D tax credits increase and definition of SME changes
Friday, August 01, 2008

Consultation On Capital Allowances Published

HM Treasury has produced a consultation document on capital allowances
Friday, July 27, 2007

Industrial Buildings Allowance - Can A Warehouse Qualify

Can a warehouse qualify for industrial buildings allowances when warehousing is not a commercial part of the business. A recent court case said it could not.
Thursday, August 31, 2006

New Incentive To Develop Life Saving Drugs For The Developing World

A new tax incentive to encourage UK companies increase research and development into vaccines and medicines for the killer diseases of the developing world applies from 22 April 2003.
Monday, June 23, 2003

First Year Allowances On Information Technology

The special 100% first year allowance for IT expenditure expires on 31 March 2003. There has been much activity in the run up to this 'cut-off' date
Thursday, April 03, 2003

Film Partnerships

Television producers campaign for a transitional withdrawal of relief for film partnerships.
Wednesday, April 24, 2002

First Year Allowances

There are six broad categories of First Year Allowances (FYAs). A tax deferred is a tax saved.
Tuesday, October 30, 2001

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