News Tag Results for "Capital Allowances"

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Budget Update - Business Tax

Budget Update - Business Tax   IR35 Review The Office of Tax Simplification was tasked with reviewing the operation of IR35, or the provision of services through intermediaries as ... more


918
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Businesses

Businesses Immediate changes  Entrepreneurs' relief  Entrepreneurs' relief (ER) applies a 10% rate of capital gains tax to gains made on the disposal of all or part of ... more


3150
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Capital Allowances for Holiday Lets

Capital Allowances for Holiday Lets Do you own a property that qualifies as a furnished holiday let (FHL)? To qualify the property has to be commercially let for short periods for at least 70 d... more


44
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Capital allowances for structures and buildings

The government will introduce a new Structures and Buildings Allowance (SBA) for new non-residential structures and buildings. Relief will be provided on eligible construction costs incurred on or ... more


23
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Capital allowances: clarification of allowances for costs of altering land

Finance Bill 2018/19 will include provisions to clarify which expenditure on altering land may qualify for capital allowances for the purposes of installing plant or machinery. Allowances are inten... more


65
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Corporate capital loss restriction

The government will legislate in the Finance Bill 2019/20 to restrict companies’ use of carried-forward capital losses to 50% of capital gains from 1 April 2020. The provisions will include a... more


27
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Ending enhanced capital allowances for energy and water efficient plant and machinery

Ending enhanced capital allowances for energy and water efficient plant and machinery The lists of energy efficient and environmentally beneficial technologies and products which are eligible for... more


581
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Extension of enhanced capital allowances for Enterprise Zones

Extension of enhanced capital allowances for Enterprise Zones   The government is to ensure that all Enterprise Zones can offer Enhanced Capital Allowances (ECAs) for eight years from ... more


228
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Q. I am self-employed and have been claiming capital allowances on certain business...

Q. I am self-employed and have been claiming capital allowances on certain business items. If I close the business and move into employment and continue to use the same assets for my work, can the ... more


1720
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Tax Efficient Cars

Tax Efficient Cars There are quite a few types of car which have CO2 emissions of no more than 110g/km; including certain models of the Mini Cooper, Toyota Prius, Smart, and Fiat 500. If your c... more