Capital allowances: Difference between revisions
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imported>Doug Williamson (Expand and link with 100% capital allowance page.) |
imported>Doug Williamson (Expand.) |
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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. | ||
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Similar relief under other tax systems. | |||
Revision as of 22:34, 3 June 2016
1.
UK tax.
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.
2.
Similar relief under other tax systems.
See also
- 100% capital allowance
- 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
- CertICM
