Balancing allowances: Difference between revisions
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Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds are less than the balance of unrelieved expenditure (tax written down value). | Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds are less than the balance of unrelieved expenditure (tax written down value). | ||
Balancing allowances reduce the amount of taxable profits. | Balancing allowances reduce the amount of taxable profits. | ||
== See also == | == See also == | ||
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* [[Tax written down value]] | * [[Tax written down value]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 11:00, 23 October 2013
UK Tax.
Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds are less than the balance of unrelieved expenditure (tax written down value). Balancing allowances reduce the amount of taxable profits.
