This TAXguide will cover the key changes to the capital allowances regime since Tax Practice supplement 21 on the subject in September 2008.
Capital allowances - guidance
Practical guidance from ICAEW's Tax Faculty related to capital allowance within the UK tax regime.
In this practical TAXguide Sarah Bradford, director of Writetax and editor of Small Business Tax and Finance, explores the cash basis of assessment as it applies to traders and landlords. Read a summary here, Tax Faculty members can download the full guide.
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Renewals basis for unfurnished rental property.