Capital allowances - Revision history

imported>Doug Williamson: Add link.

2022-04-28T13:21:30Z

Add link.

← Older revision		Revision as of 13:21, 28 April 2022
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	* [[Balancing allowances]]		* [[Balancing allowances]]
	* [[Balancing charges]]		* [[Balancing charges]]
			* [[Capital ]]
	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Corporation Tax]]		* [[Corporation Tax]]

imported>Doug Williamson: Expand definition - source - linked pages.

2022-04-26T12:54:40Z

Expand definition - source - linked pages.

← Older revision		Revision as of 12:54, 26 April 2022
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	Similar relief under other tax systems, often known as 'tax depreciation'.		Similar relief under other tax systems, often known as 'tax depreciation'.

			Tax depreciation and capital allowances generally give the same total tax relief over time, as the total accounting depreciation charged on the same assets over their total life.

			However, the phasing of the tax relief will often differ from the phasing of the accounting depreciation charges.


			These timing differences are one source of deferred tax assets and liabilities.


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	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
			* [[Deferred tax]]
	* [[Depreciation]]		* [[Depreciation]]
	* [[First year allowance]]		* [[First year allowance]]
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	* [[Tax written down value]]		* [[Tax written down value]]
	* [[Writing down allowance]]		* [[Writing down allowance]]
	* [[CertICM]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Layout.

2022-04-23T18:06:32Z

Layout.

← Older revision		Revision as of 18:06, 23 April 2022
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	1.		1. ''UK tax.''

	''UK tax.''

	Relief from income tax and corporation tax based on eligible capital expenditure.		Relief from income tax and corporation tax based on eligible capital expenditure.

imported>Doug Williamson: Expand.

2016-10-26T13:09:04Z

Expand.

← Older revision		Revision as of 13:09, 26 October 2016
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	2.		2.

	Similar relief under other tax systems.		Similar relief under other tax systems, often known as 'tax depreciation'.

imported>Doug Williamson: Expand.

2016-06-03T22:34:54Z

Expand.

← Older revision		Revision as of 22:34, 3 June 2016
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			1.

	''UK tax.''		''UK tax.''

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	The rate of relief depends on the amount and the nature of the expenditure.		The rate of relief depends on the amount and the nature of the expenditure.


			2.

			Similar relief under other tax systems.

imported>Doug Williamson: Expand and link with 100% capital allowance page.

2016-03-23T19:42:44Z

Expand and link with 100% capital allowance page.

← Older revision		Revision as of 19:42, 23 March 2016
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	''UK ~~Tax~~.''		''UK tax.''

	Relief from income tax and corporation tax based on eligible capital expenditure.		Relief from income tax and corporation tax based on eligible capital expenditure.

			The rate of relief depends on the amount and the nature of the expenditure.


	== See also ==		== See also ==
			* [[100% capital allowance]]
	* [[Annual Investment Allowance]]		* [[Annual Investment Allowance]]
	* [[Balancing allowances]]		* [[Balancing allowances]]

imported>Doug Williamson: Link with qualifications page

2014-11-29T09:23:48Z

Link with qualifications page

← Older revision		Revision as of 09:23, 29 November 2014
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	Relief from income tax and corporation tax based on eligible capital expenditure.		Relief from income tax and corporation tax based on eligible capital expenditure.


	== See also ==		== See also ==
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	* [[Tax written down value]]		* [[Tax written down value]]
	* [[Writing down allowance]]		* [[Writing down allowance]]
			* [[CertICM]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Category added 8/10/13

2013-10-08T08:34:14Z

Category added 8/10/13

← Older revision		Revision as of 08:34, 8 October 2013
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	* [[Tax written down value]]		* [[Tax written down value]]
	* [[Writing down allowance]]		* [[Writing down allowance]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Spacing

2013-08-03T04:55:13Z

Spacing

← Older revision		Revision as of 04:55, 3 August 2013
Line 1:		Line 1:
	''UK Tax.''		''UK Tax.''

	Relief from income tax and corporation tax based on eligible capital expenditure.		Relief from income tax and corporation tax based on eligible capital expenditure.

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	* [[Tax written down value]]		* [[Tax written down value]]
	* [[Writing down allowance]]		* [[Writing down allowance]]

imported>Administrator: CSV import

2012-10-23T14:12:22Z

CSV import

New page

''UK Tax.''
Relief from income tax and corporation tax based on eligible capital expenditure.

== See also ==
* [[Annual Investment Allowance]]
* [[Balancing allowances]]
* [[Balancing charges]]
* [[Capital expenditure]]
* [[Corporation Tax]]
* [[Depreciation]]
* [[First year allowance]]
* [[General pool]]
* [[Income Tax]]
* [[Industrial Buildings Allowance]]
* [[Qualifying expenditure]]
* [[Tax depreciation]]
* [[Tax written down value]]
* [[Writing down allowance]]