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Capital allowances - articles

Features and articles from ICAEW on capital allowances within the UK tax regime.

Spring Statement 2019

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Jane Moore 17-04-2019

Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

Tax treatment of low emission vehicles

Rebecca Cave 17-04-2019

Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.

Another ‘plant’ case, another taxpayer victory

Ray Chidell and Jake Iles 27-03-2019

Ray Chidell and Jake Iles of Six Forward Capital Allowances look at the implications of the 2019 May v HMRC case on capital allowances, including a look at broader considerations around the definition of ‘plant’.

The impact of capital allowances rules

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Anita Monteith 22-01-2019

Anita Monteith considers the effects of the capital allowances rules. She covers topics including the Budget 2018 proposals, new structures and buildings allowance, reduced rate of special writing-down allowance and the annual investment allowance.

New capital allowances rules

Steven Bone 12-12-2018

Steven Bone explores the unexpected tax relief for buildings unveiled in the 2018 budget.

Business implications of Budget 2018

Iain Wright 29-10-2018

The Chancellor faced a tough job to reassure businesses and while some measures, such as the increase in Annual Investment Allowance and the business rates relief are welcome, Iain Wright, director of corporate and regional engagement at ICAEW, concludes that increasing national debt shows the fragility of the recovery and the uncertainty arising from Brexit.

Finance (No. 2) Act 2017: a summary

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Lindsey Wicks 15-01-2018

Lindsey Wicks takes a look at what it contains, including information on income tax, investments, trading and property businesses, corporation tax, chargeable gains, domicile and overseas property, disguised remuneration, capital allowances, indirect taxes, reporting and record-keeping, avoidance and more.

Capital allowances on buying a farm with buildings

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Julie Butler, specialist in farming and equine tax 12-09-2017

Julie Butler considers the rules for fixtures in farm buildings and advises to plan ahead to get tax reliefs on the purchase of a farm. She goes into detail on changes to the rules and the fixed value requirement in particular.

Why is farming special?

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13-10-2016

Farming is one of the few business sectors to which special, specific tax rules apply. Mark Wallace considers how and why these rules impact the industry and whether some of them are even still necessary.

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