Budget 2017 – Capital Allowances Changes

BUDGET 2017 – CAPITAL ALLOWANCES CHANGES

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