6. First-year allowances - What are FYAs?

    What are FYAs?FYAs allow businesses to claim a CAs deduction of 100% of the cost of a capital asset for the year of purchase. Historically, FYAs were used by the government to encourage investment...

    1. Business taxes - Corporaton tax rates

    Corporaton tax ratesThe corporation tax rates were aligned on 1 April 2015 when the main rate fell to 20%. This rate is set to continue. The 2015 Finance Bill will include a provision...

    1. Business taxes - Corporaton tax rates

    Corporaton tax ratesThe corporation tax rates were aligned on 1 April 2015 when the main rate fell to 20%. This rate is set to continue. The 2015 Finance Bill will include a provision...