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On 1 October 2013, CfEL transferred its operations and staff to the Department for Business, Innovation and Skills (BIS) to be part of the British Business Bank programme . Capital for Enterprise Limited (CfEL) was the government’s main delivery agency...
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
This article analyses the production and reproduction of traditional chieftaincy through the case of a succession dispute in Kalima
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
Find out how to make an exemption election for an offshore collective investment vehicle.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Minister Mitchell announces £100 million hybrid capital contribution to help tackle urgent development issues, as he is due to attend the World Bank Spring Meetings.
How to tax a beneficial loan arrangement for a director or employee.
How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets
This section provides information about the main elements of CS Capital Grants (SFI pilot).
Use the Capital Grants application form to apply for a grant for standalone capital items relating to boundaries, trees and orchards, water quality, air quality, and natural flood management.
Details of the government’s 10-year action plan to unlock over £20 billion of ‘patient’ capital investment.
Guidance and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.
Information for voluntary-aided schools about capital funding, including relevant forms.
Summary details for the 6 projects that have been funded following the AHRC/DCMS Culture and Heritage Capital Research Call.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Make a transparency election for offshore collective investment vehicles.
Find out about our Lines of Credit facility: its benefits, eligibility criteria and how to apply.
A new 130% first-year capital allowance for qualifying plant and machinery assets; and a 50% first-year allowance for qualifying special rate assets.
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