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In Philip Hammond’s second Autumn Budget, there were some welcome additions and some notable changes in respect of capital allowances. These are summarised below. Structures and Buildings Allowances (SBA) A new 2% straight-line capital allowance is available for the construction of new non-residential commercial buildings and structures. The tax relief will also be available for … Read more
In Philip Hammond’s first Autumn Budget, there were a few tweaks to capital allowances, as noted below. Of more interest may be the removal of CGT indexation for companies and for non-resident landlords, the move into the corporation tax regime. Enhanced Capital Allowances (ECA) The list of designated energy-saving technologies qualifying for an ECA, will … Read more
In today’s Budget, George Osborne’s 8th, there were just a few changes to capital allowances. However I have also included brief details of other changes that may impact you. Business Premises Renovation Allowance (BPRA) This 100% allowance for converting vacant properties in designated disadvantaged areas will end, as planned, from 1 April 2017 (Corporation Tax) … Read more
In today’s first Conservative Budget for almost 20 years, there were a few changes impacting the capital allowances regime. Annual Investment Allowance (AIA) The 100% AIA is currently £500,000. Rather than fall to £25,00- it will become £200,000 on 1 January 2016, with the commitment to this being a permanent level. As with previous changes … Read more
In a generally positive Budget, a number of changes were announced as follows: Annual Investment Allowance (AIA) The 100% AIA was due to fall to £25,000 on 1 January 2015. It has now been increased from £250,000 to £500,000, covering the period from April 2014 to31 December 2015. There are transitional provisions, the impact of … Read more
Yewell offer a client-focused service which is professional, pragmatic and adds real value. We will help you to save tax, reduce tax compliance costs and drive down the cost of property investment, ownership and occupation.
Our consultants are dual qualified tax and surveying specialists, with significant experience across a wide range of industries. We take real pride in our approach to capital allowances and our goal is to obtain the optimum results for all of our clients.
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