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    Corporation tax - General principles - Liability to tax - Accounting periods - Long period of account - Other income and deductions - 1170

    The following table summarises how other items are allocated. Type of income/deductions Basis of allocation Non-trading loan relationship credits and debits Not specified by legislation Where possible,...

    The AIA and multiple accounting dates

    Your company is planning significant purchases of new equipment. The trouble is it’s part of a group which can affect the amount of annual investment allowance (AIA) it can claim. How can you...

    Capital allowances for stop-start businesses

    If there’s a gap in your company’s trading it might lose out on capital allowances. What steps can you take to ensure it doesn’t?

    Use delaying tactics to speed up capital allowances

    Last month, the annual investment allowance was drastically cut from £100,000 to £25,000. Worse still, if you don’t time the purchase of equipment right you’ll lose out by even more. What...