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 …
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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 …
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 …
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 …
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. …
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