B

    Corporation tax - Capital allowances - Plant and machinery - II. Pools - Allocation of expenditure - Special rate pool - Integral features - 4575

    This category of plant includes the following: - electrical systems (including lighting systems); - cold water systems; - space or water heating systems; - powered systems of ventilation, air...

    Maximising capital allowances when moving premises

    If your business is relocating to another premises, there might be an opportunity to bag some extra tax deductions or use them as a factor to negotiate a better price. What’s involved?

    9. Equipment attached to or used in buildings - Can a claim for CAs be made for a building?

    Can a claim for CAs be made for a building?Generally, no CAs claims can be made for the cost of a building incurred before 29 October 2018, but it may be possible to make a claim for the fixtures...