ICAEW.com works better with JavaScript enabled.

Capital allowances - articles

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

Tax news in brief

15-03-2022

Highlights from the broader tax news for the week ending 16 March 2022, including: guidance for businesses who continued to use the Lennartz mechanism; and a warning from HMRC about sharing personal information.

Tax news in brief

08-03-2022

Highlights from the broader tax news for the week ending 9 March 2022, including: HMRC guidance on new power; HMRC payments; refunds of VAT wrongly charged; freeport tax site designation; QAHC guidance; new VAT regulations; HMRC webinars; guidance for employers paying overseas tax; and COVID travel easement ending.

Tax news in brief

17-11-2021

Highlights from the broader tax news for the week ending 17 November, including: HMRC contacting taxpayers about the extension of MTD VAT from April 2022, designation of the first freeport tax sites and a warning about self assessment scams.

Budget aims to boost UK’s attractiveness to business

ICAEW Insights 27-10-2021

A number of measures announced in the Autumn Budget are designed to make the UK a more attractive place to do business. ICAEW’s Tax Faculty outlines the key tax-related measures, including changes to R&D reliefs and enabling companies to move their place of incorporation to the UK.

Maximising capital allowance claims

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Dean Needham 04-10-2021

Dean Needham explains how the timing of investment expenditure can affect the level of tax relief available, as the annual investment allowance (AIA) reverts to the pre-pandemic level of £200,000 on 1 January 2022 and transition rules will apply to accounting periods straddling that date.

The plan for UK freeports

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Richard Jones 01-06-2021

Richard Jones assesses the recently announced tax incentives available for freeports around the UK.

Showing 10 of 27 items