THE CAPITAL ALLOWANCE ACT 2001
KNOWLEDGE HUB
- What Are Capital Allowances?
- What Are S198/99 Elections?
- What Are Integral Features?
- What Is the Annual Investment Allowance (AIA)?
- What Are First-Year Allowances (FYAs)?
- What Is a Plant and Machinery Allowance (PMA)?
- What Is the Writing Down Allowance (WDA)?
- What Are Short-Life Assets (SLAs)?
- What Are Long-Life Assets?
- What Is a Balancing Charge?
- What Is a Balancing Allowance?
- What Is the Special Rate Pool?
- What Is the Main Rate Pool?
- What Are Fixtures and Fittings in Relation to Capital Allowances?
- What Is the Enhanced Capital Allowance (ECA) Scheme?
- What Is the Research and Development Allowance?
- What Is the Capital Allowances Act 2001?
- What Are Structures and Buildings Allowances (SBAs)?
- What Are Renewable Energy Allowances?
- How Do Demolition Costs Factor into Capital Allowances?
- What Are Features of a Building that Qualify for Allowances?
- What Is a Claim for Unrelieved Expenditure?
- How Are Capital Allowances Adjusted for Leased Assets?
- What Is the Role of the HMRC Capital Allowances Manual?
- What Is the Difference Between Revenue and Capital Expenditure?
- How Do Capital Allowances Relate to Renovations and Refurbishments?
- What Is the Impact of Capital Allowances on Property Transactions?
- How Do Capital Allowances Affect Commercial Property Owners?
- What Is the Connection Between Capital Allowances and Tax Relief?
- What Is the Small Pools Allowance?
- How Do Capital Allowances Apply to Intangible Assets?
- What Are Green Technologies in Relation to Enhanced Capital Allowances?
- How Are Capital Allowances Computed for Mixed-Use Properties?
- What Is the Business Premises Renovation Allowance (BPRA)?
- What Is the Patents Allowance?
- How Are Capital Allowances Treated for Short-Term Business Asset Leases?
- What Is the Role of Just and Reasonable Apportionment in Capital Allowances?
- What Is the Impact of Insolvency on Capital Allowances?
- How Do Capital Allowances Apply to Hire Purchase Agreements?
- What Is the Role of Capital Contributions in Capital Allowances?
- How Are Capital Allowances Adjusted for Partial Business Use?
- What Is the Impact of Changing Accounting Methods on Capital Allowances?
- How Are Capital Allowances Calculated for Shared Ownership?
- What Are Energy-Saving Technologies Eligible for ECAs?
- What Is the Impact of a Change in Business Ownership on Capital Allowances?
- How Do Capital Allowances Apply to Charitable Organizations?
- What Is the Relevance of “Pooling” in Capital Allowances?
- How Do Capital Allowances Apply to Enterprise Zones?
- What Are Mineral Extraction Allowances?
- How Do Capital Allowances Impact Sale and Leaseback Transactions?
- What Is the Role of Connected Parties in Capital Allowance Calculations?
- How Are Capital Allowances Treated in Mergers and Acquisitions?
- What Is the Impact of Temporary Business Cessation on Capital Allowances?
- How Do Capital Allowances Apply to Listed Buildings?
- What Is the Relevance of Initial Costs in Capital Allowance Calculations?
- How Do Capital Allowances Apply to Assets Used Outside the UK?
- What Is the Treatment of Capital Allowances Upon Business Liquidation?
- How Are Remediation of Contaminated Land Allowances Treated in Capital Allowances?
