Capital allowances

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
• CertICM