Practical Capital Allowances – Green

Welcome to Practical Capital Allowances - Green, Croner-i's practical commentary on capital allowances.

This comprehensive commentary covers all of the different types of UK capital allowances. Each section begins with an overview designed to help the reader grasp the key points of each allowance quickly and easily. This is followed by a review of the general principles, and where appropriate, an in-depth discussion of particular topics with illustrations and examples. An appendix sets out the capital allowance treatment for a range of items of plant and machinery.

This service is maintained by Andrew Green of FTI Consulting.

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What’s new in Practical Capital Allowances?What’s new in Practical Capital Allowances?

100-000 Introduction and general provisions100-000 Introduction and general provisions

150-000 Plant and machinery allowances: general150-000 Plant and machinery allowances: general

185-000 Annual investment allowances185-000 Annual investment allowances

190-000 First-year allowances and tax credits190-000 First-year allowances and tax credits

198-000 Allowances and charges198-000 Allowances and charges

200-000 Cars200-000 Cars

203-000 Computer software203-000 Computer software

205-000 Short-life assets205-000 Short-life assets

210-000 Long-life assets210-000 Long-life assets

220-000 Leasing220-000 Leasing

235-000 Ships235-000 Ships

240-000 Mining and oil industries240-000 Mining and oil industries

245-000 Fixtures245-000 Fixtures

247-000 Integral features247-000 Integral features

250-000 Property transactions250-000 Property transactions

255-000 Anti-avoidance provisions255-000 Anti-avoidance provisions

300-000 Structures and buildings allowances300-000 Structures and buildings allowances

390-000 Industrial buildings allowances390-000 Industrial buildings allowances

400-000 Business premises renovation allowances400-000 Business premises renovation allowances

425-000 Agricultural buildings allowances425-000 Agricultural buildings allowances

475-000 Flat conversion allowances475-000 Flat conversion allowances

500-000 Mineral extraction allowances500-000 Mineral extraction allowances

525-000 Research and development allowances525-000 Research and development allowances

550-000 Know-how allowances550-000 Know-how allowances

575-000 Patent allowances575-000 Patent allowances

600-000 Dredging allowances600-000 Dredging allowances

625-000 Assured tenancy allowances625-000 Assured tenancy allowances

11-000 Appendix 1: plant and machinery index11-000 Appendix 1: plant and machinery index