Practical Capital Allowances – Green

Welcome to Practical Capital Allowances - Green, Croner-i's commentary on dealing with 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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