Main capital allowances

A summary of the main allowances available. Please note that the 100% annual investment allowance on plant and equipment expenditure of up to £500,000 is available from April 2014 to 31 December 2015. From January 2016 the allowance reduces to £200,000.

This content is only available to our registered users.

Please log in or create a free account, to gain access to our extensive business, personal and tax guides.