Anti-avoidance provisions

Commentary – Tax Reporter ¶1115-400

Capital allowances

Amount

Legislation/Regulatory – CAA2001 s. 51A(5) ; FA2010 s. 5 ; FA2011 s. 11(2) ; FA2013 s. 7

Amount of

Commentary – Tax Reporter ¶236-410

Anti-avoidance provisions

Commentary – Tax Reporter ¶236-475

Arrangements entered into for disqualifying purpose

Legislation/Regulatory – CAA2001 s. 218A

Chargeable period

Legislation/Regulatory – CAA2001 s. 51A ; FA2011 s. 11(5)-(11) ; FA2013 s. 7(2), Sch. 1

Claiming

Commentary – Tax Reporter ¶236-425

Commencement

Legislation/Regulatory – FA2008 Sch. 24, para. 23

Companies

Commentary – Tax Reporter ¶236-475

Companies, restriction

Legislation/Regulatory – CAA2001 s. 51B-51G

Disqualifying purpose

Commentary – Tax Reporter ¶236-490

Double relief prevention

Legislation/Regulatory – CAA2001 s. 52A

Entitlement

Legislation/Regulatory – CAA2001 s. 51A ; FA2010 s. 5 ; FA2011 s. 11

Excluded expenditure

Legislation/Regulatory – CAA2001 s. 38B

Exclusions

Commentary – Tax Reporter ¶236-450
Case Law – (1) SETHIA v. JOHN (H.M. INSPECTOR OF TAXES) (2) SETHIA v. COMMISSIONERS OF INLAND REVENUE

First-year allowances, interaction with

Commentary – Tax Reporter ¶236-500 ; Tax Reporter ¶237-075

Generally

Commentary – Tax Reporter ¶235-025 ; Tax Reporter ¶236-000 ; Tax Reporter ¶236-400

Groups of companies

Commentary – Tax Reporter ¶236-475

Groups of companies, restriction

Legislation/Regulatory – CAA2001 s. 51C-51F

Leasing plant and machinery

Legislation/Regulatory – ITA2007 s. 76-78
HMRC Guidance – BIM85750

Legislation

Commentary – Tax Reporter ¶236-410

Long chargeable periods

Legislation/Regulatory – CAA2001 s. 51M, 51N

Loss relief restriction

Commentary – Tax Reporter ¶236-495

Losses attributable to

Commentary – Tax Reporter ¶260-270

Maximum allowances

Legislation/Regulatory – CAA2001 s. 51A(5) ; FA2011 s. 11(2), (6)-(10) ; FA2013 s. 7

Maximum amount of

Commentary – Tax Reporter ¶236-410

Operation where restrictions apply

Legislation/Regulatory – CAA2001 s. 51K ; FA2011 s. 11(11)

Periods straddling 1 January 2013 or 1 January 2015

Legislation/Regulatory – FA2013 Sch. 1

Persons leaving cash basis

Legislation/Regulatory – CAA2001 s. 66A

Pooling

Legislation/Regulatory – CAA2001 s. 58(4A)

Property business loss relief

Legislation/Regulatory – FA2010 s. 25(5)-(7) ; ITA2007 s. 127A

Qualifying activities

Legislation/Regulatory – CAA2001 s. 51H-51J

Qualifying activity permanently discontinued

Commentary – Tax Reporter ¶236-450
Case Law – (1) SETHIA v. JOHN (H.M. INSPECTOR OF TAXES) (2) SETHIA v. COMMISSIONERS OF INLAND REVENUE

Qualifying expenditure

Legislation/Regulatory – CAA2001 s. 38A

Restrictions on relief

Commentary – Tax Reporter ¶236-475–Tax Reporter ¶236-490

Sale and leaseback

Legislation/Regulatory – CAA2001 s. 217
HMRC Guidance – BLM35025 ; BLM35055

Scope of

Commentary – Tax Reporter ¶236-400

Short chargeable periods

Legislation/Regulatory – CAA2001 s. 51L

Transitional measures

Commentary – Tax Reporter ¶236-411–Tax Reporter ¶236-416

VAT liabilities

Legislation/Regulatory – CAA2001 s. 236(3A)-(3C)

Vehicles, deductions allowed at fixed rate

Legislation/Regulatory – CAA2001 s. 38ZA

Writing-down allowances, interaction with

Commentary – Tax Reporter ¶236-500

Chargeable periods

Legislation/Regulatory – FA2014 Sch. 2, para. 1-5

Chargeable periods spanning date of increase or reversion

Commentary – Essential Tax Companion ¶60140

Generally

Commentary – Tax Reporter ¶1115-000 ; Essential Tax Companion ¶60010 ; Essential Tax Companion ¶60140

Plant and machinery allowances

Commentary – Tax Reporter ¶290-095
HMRC Guidance – CA23082 ; CA23170