Capital allowances and Capital and liquidity management: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
(Create page. Source: The Treasurer, June 2011, p16.)
 
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1.  ''UK tax.''
''Capital - working capital - liquidity''.


Relief from income tax and corporation tax based on eligible capital expenditure.
The planning and management of an organisation's capital, working capital and liquidity on an integrated basis.
 
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'.
 
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.




== See also ==
== See also ==
* [[100% capital allowance]]
* [[Capital management]]
* [[Annual Investment Allowance]]
* [[Corporate finance]]
* [[Balancing allowances]]
* [[Finance]]
* [[Balancing charges]]
* [[Liquidity]]
* [[Capital ]]
* [[Liquidity management]]
* [[Capital expenditure]]
* [[Working capital]]
* [[Corporation Tax]]
* [[Working capital management]]
* [[Deferred tax]]
* [[Depreciation]]
* [[First year allowance]]
* [[General pool]]
* [[Income Tax]]
* [[Industrial Buildings Allowance]]
* [[Qualifying expenditure]]
* [[Tax depreciation]]
* [[Tax written down value]]
* [[Writing down allowance]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Intercompany_funding]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Cash_management]]
[[Category:Financial_products_and_markets]]
[[Category:Liquidity_management]]

Latest revision as of 06:57, 3 July 2021

Capital - working capital - liquidity.

The planning and management of an organisation's capital, working capital and liquidity on an integrated basis.


See also

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