capital allowances

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capital allowances
Autumn Budget 2024

UK Autumn Budget 2024: What’s happening to R&D Tax Credits and Capital Allowances?

The Chancellor, Rachel Reeves, has presented her first Autumn Budget to parliament, detailing the government’s plans for delivering economic growth. With a clear focus on giving the business community confidence, stability was very much at the heart of the measures – with no significant changes announced for either the R&D Tax Credits or Capital Allowances […]
Business professional calculating capital allowances and reviewing financial investment documents with charts and graphs in a modern office setting

Leveraging Capital Allowances 

Leveraging Capital Allowances to strengthen business resilience and reduce tax

UK Budget 2025: Capital Allowances changes, Business Rates reform & R&D Tax Credits stability

UK Budget 2025: Capital Allowances changes, Business Rates reform & R&...

Discover the key measures in the UK Budget 2025, including Capital Allowances changes, Business R...

A real estate professional guiding an investor through a commercial property, representing Capital Allowances for REITs and property investment decisions.

HMRC guidance on Capital Allowances for Real Estate Investment Trusts (REITs)

HMRC’s Investment Funds Manual provides guidance on Capital Allowances for Real Estate Investment...

Plant vs. premises: Court of Appeal decision in Urenco Chemplants Limited & Anor vs. HMRC

Plant vs. premises: Court of Appeal decision in Urenco Chemplants Limited &am...

The debate over what constitutes plant versus premises for Capital Allowances received some clari...

Two industrial engineers wearing safety helmets, high-visibility vests, and protective eyewear inspect equipment at a facility. One engineer is operating a valve while holding a tablet, and the other is observing closely. The setting includes metal pipes, gauges, and industrial machinery.

What is the annual investment allowance (AIA)?

Read our FAQs on the annual investment allowance (AIA) to help your business make the most of thi...

Capital Allowances on second-hand property purchases

Find out everything you need to know about the Capital Allowances rules for buying a second-hand ...

Court of Appeal confirms pre-construction development costs can qualify for C...

Court of Appeal confirms pre-construction development costs such as environmental assessments &am...

Specialism in complex transactions

Key findings and statistics from HMRC’s research on Capital Allowances

We break down the key findings & statistics from HMRC’s research on Capital Allowances for th...

capital allowances case

First Tier Tribunal Rules in Favour of Mersey Docks on £57M Capital Allowance...

The Mersey Docks and Harbour Company wins a key capital allowances case against HMRC, with the Fi...

UK Spring Statement 2025

UK Spring Statement 2025: Key updates for businesses

We summarise the key updates for businesses from the UK Spring Statement 2025.

Our guide to Capital Allowances

Our guide to Capital Allowances

Our Capital Allowances guide explains how businesses can deduct the value of qualifying capital e...

Autumn Budget 2024

UK Autumn Budget 2024: What’s happening to R&D Tax Credits and Capital Al...

The Chancellor, Rachel Reeves, has presented her first Autumn Budget to parliament, detailing the...