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


239
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Budget update 2020-Capital allowances:CO2 emissions and 1st yr allowances

Capital allowances: CO2 emissions thresholds and first year allowances for business cars, zero-emission goods vehicles and equipment for gas refuelling stations The period for which the 100% fi... more


211
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Budget update 2020-Enhanced capital allowances in Enterprise zones

Enhanced capital allowances in Enterprise zones Enhanced first year allowances for investment in new plant or machinery within designated assisted areas within Enterprise Zones were introduced ... more


239
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Budget update 2020-Increase in Structures and Buildings allowance for capital allowances

Increase in Structures and Buildings allowance for capital allowances Businesses that incur qualifying expenditure on the construction, renovation or conversion of non-residential structures an... more


1418
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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


3778
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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


620
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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


423
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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


487
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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


562
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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


984
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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


658
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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


2178
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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