8th October 2026
The tax treatment of predevelopment costs has been the subject of a recent Supreme Court decision. This is likely to mean that…
27th August 2026
Businesses investing in qualifying assets may be able to claim the Annual Investment Allowance (AIA) and deduct the full cost of eligible…
9th July 2026
If you have invested in a new commercial building or carried out significant renovation work, you may have overlooked a valuable capital…
23rd April 2026
The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying plant and…
19th February 2026
The Annual Investment Allowance (AIA) is a generous tax relief that allows for the total amount of qualifying expenditure on plant and…
8th January 2026
The new 40% First Year Allowance (FYA) for qualifying main-rate plant and machinery expenditure first announced at Autumn Budget 2025 has now…
18th December 2025
An extension of First-Year Allowances (FYA) for zero-emission cars and charge points was announced as part of the recent Budget measures. This…
18th December 2025
Writing-down allowances (WDAs) are a type of capital allowance that let you deduct a percentage of an asset’s value from your taxable…
5th June 2025
Buying a zero-emission electric car through your limited company could mean 100% tax relief in year one. Understand the capital allowances and…
20th March 2025
When selling assets on which capital allowances were claimed, you may need to adjust your taxable profits with a balancing charge or…