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 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
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