C

    Corporation tax - Capital allowances - General principles - Capital expenditure - Ascertaining amount of expenditure - VAT costs - 4065

    Where VAT is incurred in connection with the acquisition of assets, and the VAT is not recoverable, either in part or in full, the irrecoverable element is treated as capital expenditure. Where...

    Corporation tax - Capital allowances - Plant and machinery - Quantifying the expenditure - Additional costs - 4465

    Additional costs may include any of the following: - altering buildings incidental to the installation of plant and machinery for the purposes of the trade; - demolition of existing plant and machinery...

    Corporation tax - Capital allowances - Plant and machinery - III. Allowances & credits available - Annual investment allowance - Qualifying expenditure - Excluded expenditure - 4787

    There are a number of further circumstances where the expenditure will be excluded from the application of the allowance: a. expenditure on cars; b. expenditure in the final period of the business; c....

    Corporation tax - Capital allowances - Buildings - Business premises renovations - Disposals - 5670

    There will be a balancing adjustment if, within 7 years (5 years for expenditure incurred on or after 1 April 2014) of the premises being made available for letting, one of the following events happens:...

    Corporation tax - Capital allowances - Sundry capital allowances - Research and development - Calculation of allowance - VAT capital goods scheme - 5925

    Where, as a result of the capital goods scheme (¶79700), an additional VAT liability is incurred in respect of any R & D expenditure, the amount of the VAT liability is also treated as R...