Capital allowances: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Expand.) |
imported>Doug Williamson (Expand.) |
||
| Line 10: | Line 10: | ||
2. | 2. | ||
Similar relief under other tax systems. | Similar relief under other tax systems, often known as 'tax depreciation'. | ||
Revision as of 13:09, 26 October 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, often known as 'tax depreciation'.
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
