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Register to vote Register by 18 June to vote in the General Election on 4 July.
Get help if you’re a tax agent or adviser who has clients who claim capital allowances for structures and buildings.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
This Tax Information and Impact Note explains further relief available to the mineral extraction industry in respect of costs incurred in obtaining planning permission.
This measure introduces a temporary 130% super-deduction for main rate assets, and a temporary 50% first-year allowance for special rate assets.
Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim.
This tax information and impact note is about enhanced capital allowances for plant and machinery in Freeports.
This tax information and impact note extends the 100% First Year Allowance (FYA) for businesses purchasing low emission cars for a further 3 years to 31 March 2021.
This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime.
This tax information and impact note illustrates the intention on capital allowances relating to the cost of land alterations.
This tax information and impact note applies to companies investing in plant or machinery in designated enhanced capital allowance (ECA) sites in Enterprise Zones.
This technical note is about the new capital allowance available from 29 October 2018.
This tax information and impact note details the rate of writing down allowance on the special rate pool of plant and machinery.
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