Full Expensing vs The Annual Investment Allowance – Battle of the allowances
8th March 2024 | Posted in Articles, Capital Allowances, Corporation Tax by Adam Sutton
Many companies will be starting to think about ‘full expensing’, which was temporarily introduced at the 2023 Spring Budget and made…
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What’s all this about double cab pick-ups?
6th March 2024 | Posted in Articles, Capital Allowances by Andrew Marr
Double cab pick-ups have been in the news (at least the tax news!) over the last few weeks. I must admit…
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Don’t forget research and development (R&D) capital allowances!
25th June 2021 | Posted in Articles, Capital Allowances by Andrew Marr
The issue R&D tax credits have been around for over 20 years now. However, many people are unaware that the regime…
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Can abortive deal costs ever be allowable?
6th November 2020 | Posted in Articles, Capital Allowances, Capital Gains Tax by Andrew Marr
The issue Whenever a transaction completes there are usually sellers who need to calculate their capital gains and pay tax in…
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Annual Investment Allowance (AIA) will drop down
24th January 2020 | Posted in Articles, Capital Allowances, Corporation Tax by Andrew Marr
The issue The annual investment allowance (AIA) allows a 100% tax deduction for qualifying expenditure (most expenditure which qualifies for capital…
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Use or lose the structures and buildings allowance
3rd May 2019 | Posted in Articles, Capital Allowances, Corporation Tax, Featured Articles, Property Tax by Forbes Dawson
The issue A longstanding frustration of businesses is that most capital expenditure on commercial buildings does not benefit from capital allowances…
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£1 elections may not take capital allowances off the table
7th December 2018 | Posted in Articles, Capital Allowances, Corporation Tax, Featured Articles by Andrew Marr
The issue When a property is sold it is quite common for the vendor to insist on a £1 ‘section 198…
Read moreBe quick – Annual Investment Allowance set to fall
11th November 2015 | Posted in Articles, Business Tax, Capital Allowances, Corporation Tax, Featured Articles, Property Tax by Tom Minnikin
The Annual Investment Allowance (AIA) – the maximum amount of business expenditure that can be fully deducted on qualifying plant and…
Read moreBudget 2015 – Forbes Dawson’s Top Ten
18th March 2015 | Posted in Articles, Business Tax, Capital Allowances, Corporation Tax, Employment Tax, Featured Articles, Inheritance Tax, Trusts and Estates, International Tax, Non Domicilliaries, Private Client, Property Tax, Tax Risk and Investigations, Trusts and Estates, VAT by Forbes Dawson
BUDGET 2015 – OUR TOP TEN HIGHLIGHTS Today’s Budget was George Osborne’s last before Britain goes to the polls. With a…
Read moreTax Bite – Benefiting from the Annual Investment Allowance where cash is tight
11th August 2014 | Posted in Articles, Business Tax, Capital Allowances, Corporation Tax, Featured Articles by Forbes Dawson
In the 2014 Budget the Chancellor announced an increase in the Annual Investment Allowance (“AIA”) – which provides for a 100%…
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