Capital allowances - the meaning of 'belong.'

May 1984
Accountancy;May84, Vol. 95 Issue 1089, p28
Trade Publication
Reports on several court cases involving the taxation of capital allowances in Great Britain compiled as of May 1984. Claims of capital allowances on the cost of installing plant, fixtures and fittings; Allowance for wear and tear; Provisions of policies on capital expenditure.


Related Articles

  • Capital allowances.  // Accountancy;Nov94, Vol. 114 Issue 1215, p82 

    The article responds to an article about capital allowances in Great Britain. The provision of a computer/fax machine at home would be very difficulty to classify other than dual purpose expenditure. There are two possible suggestions, for the client to become self-employed or for the employer...

  • Tax breaks for technology. Tallon, Paula // Metalworking Production;Nov2006, Vol. 150 Issue 9, p15 

    The article focuses on capital expenditure and allowances available for plant and machinery in Great Britain. Plant and machinery are defined as those apparatuses used by businessman in carrying out his business. Allowances include the writing down allowances or the 25 percent write down, given...

  • Northern Ireland grants: how to calculate capital allowances.  // Accountancy;Mar1978, Vol. 89 Issue 1015, p18 

    Presents the capital allowances granted by the Treasury Department in Great Britain. Use of the capital expenditures as basis fort he calculation of the allowances; Effect of grants on the capital investment to be deducted; Conditions of the grants where the allowances is applicable.

  • What we wanted.  // Metalworking Production;May2003, Vol. 147 Issue 5, p6 

    Lists several important measures for metalworking production. Increase of first year capital allowances; Generation of tax credits for investment; Introduction of grants for capital expenditure.

  • Incentive for investors.  // Accountancy;May72, Vol. 83 Issue 945, p3 

    The article reports on the measures taken by the British Chancellor of Exchequer regarding tax allowances expenditures that could be beneficial to investors. The allowance for capital expenditure has been increased for all capital expenditure on machinery and plant. The Chancellor has decided to...

  • Capital allowances. Eastaway, Nigel; Livens, Leslie; Burwood, Stephen // Accountancy;Aug1984, Vol. 95 Issue 1092, p26 

    Reports on capital allowance amendments to the British Finance Bill. Aim of providing businessmen with a more flexible approach to their allowances; Recommended capital expenditure arrangements.

  • Stimulating cash flow. Hampshire, Kristen // Smart Business Akron/Canton;Apr2009, Vol. 18 Issue 11, p24 

    An interview with John Carey, an associate director of tax department at SS&G Financial Services Inc., is presented. Carey talks about depreciation allowances that are in effect for those considering capital expenditures. He mentions tax provisions that can help companies operating at a loss. He...

  • Capital move. Hayes, Derren // Commercial Motor;2/28/2013, Vol. 219 Issue 5524, p40 

    The article focuses on the increase in Annual Investment Allowance (AIA) from £25,000 to £250,000 for two years effective from January 1, 2013. It states that the move to increase capital allowance helps the hauliers to spend £250,000 on new trucks, trailers, and workshop tool. It says...

  • capital allowances (UK).  // International Dictionary of Finance, 4th Edition;2003, p37 

    Information on the term "capital allowances" is presented. It refers to the reduction in tax liability that are related to a firm's capital expenditure. Expenditure on new capital assets is encouraged by various kinds of allowances and annual depreciation is recognized as an expense of the...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics