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    Value added tax - Input tax - Capital goods scheme - Calculation - Interaction with other taxes - 79835

    The scheme's adjustments affect capital allowances, research and development expenditure, and capital gains tax computations. Where a capital goods scheme adjustment requires VAT to be paid to...

    Changes to claiming capital allowances on fixtures

    If a client is seeking to claim capital allowances on fixtures included in a previously-owned building they’ve just acquired, you’ll need to advise them of the new restrictions which took...