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Capital allowances

Access expert commentary and practical guidance from ICAEW on capital allowances within the UK tax regime

In this section

Getting your financial models right

Financial models are vital tools in modern business, but are highly susceptible to being ruined by their creators' bad habits. ICAEW decided to turn this situation around by developing a new code of practice.

Country profile Norway

What sort of trading country could the UK become post-Brexit? in our new fact file series, we seek inspiration by looking at the economic status of other nations. First stop, Norway.

Tom Miller profile

Tom Miller always wanted to be an entrepreneur - even if that meant experiencing a few bumps along the way. Joy Persaud finds out how training as an ACA turned out to be the perfect ingredient for his success.

Webinars and recordings

Webinar IFRS 16 Leases the impact

With IFRS 16 Leases being effective from 1 January 2019, this webinar will look at the wider commercial, economic, technological and demographic trends that could challenge the assumptions included in the lease standard.

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.

Abbey Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

US GAAP 2019: Interpretation and application of Generally Accepted Accounting Principles

Practical guide to US GAAP, Wiley GAAP 2019 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP).

Borrowing costs

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 25 and IFRS, and covers borrowing costs eligible for capitalisation, commencement, suspension and cessation of capitalisation, and disclosures.

Investment property

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for investment property gives a comparison of FRS 102 Section 16 and IFRS, and covers the definition, scope and initial recognition of investment property; measurement; transfer of assets; derecognition; presentation and disclosure.

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Representations

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

On the herding of cats

Professional service firms are composed of experts who prize their autonomy. In this context, leadership must be a collective endeavor.

Basel III marathon ends but capital race is far from over

The Basel Committee on Banking Supervision has put pen to paper in finalising the international set of banking regulations known as Basel III, giving capital markets some long-awaited clarity on the way in which banks should model for risk.

Blogs and discussion

Our blogging platform gives Academia and Education Community members the opportunity to interact with colleagues and professionals on issues concerning accountancy education, qualifications, lifelong learning and research. You can also found out about the latest events relevant to the community.

Retail and Leisure Market Analysis 2018

This report uses the Local Data Company’s extensive data of over 650,000 premises to gain a deep understanding of the complex and rapidly developing trends across the UK’s high streets, shopping centres and retail parks over the 12 months of 2018.

Assessing and controlling nonprofit fraud risk

Nonprofit organizations can deter fraud and safeguard assets with a few properly applied controls.

Balancing blockchain hype with reality

Blockchain could make the construction sector more efficient and transparent - but implementation costs remain high.

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