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We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residenti…
First published during the 2016 to 2019 May Conservative government
This Tax Information and Impact Note is about a new tax relief, the Structures and Buildings Allowance, for businesses incurring qualifying expenditure on new structures and buildings on or after 29 October 2018.
This tax information and impact note details the extention to the current 100% first-year allowance for expenditure on electric charge-point equipment.
This Tax Information and Impact Note explains changes to the Energy Technology and Water Technology Lists for 2019 to 2020.
This tax information and impact note explains changes to the Annual Investment Allowance.
This tax information and impact note explains the introduction of a new non-residential structures and buildings allowance.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure is about disposals of interest in non-residential UK property and changes to payments on account for Capital Gains Tax to within 30 days of the sale or disposal of a residential property.
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
This tax information and impact note updates the lists of technologies and products covered by the energy-saving and water efficient enhanced capital allowances (ECA) schemes.
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 Tax Information and Impact Note applies to businesses investing in energy saving and environmentally beneficial (water efficient) technologies.
This tax information and impact note applies to businesses investing more than £25,000 in plant and machinery from January 2016.
This Tax Information and Impact Note is about amendments to part 2 of the Capital Allowances Act 2001.
This draft clause and schedule amends part 2 of the Capital Allowances Act 2001 about anti-avoidance rules for transactions between connected parties or sale or leaseback transactions.
This Tax Information and Impact Note is about the extension of enhanced capital allowances for car and goods vehicles to 2018.
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 Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery will be extended for a further 3 years to 31 March 2020.
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