Services
- Audit
- Accounts
- Bookkeeping
- Taxation
- Business Start-Up
- Payroll
- Compliance Services
- Consultancy
- Investments & Pensions
- Company Restoration
Sectors
- Restaurant & Bars
- Charities
- Owner Managed Business
- Consultants
- Landlords
- French Accountant
- Mauritian Accountant
Main Capital Allowance
Our Resource Centre provides a summary of some of the essential tax rates, dates and figures for 2012/13.
The Tax Rates Centre are for guidance only and professional advice should be obtained before acting on any information contained as no responsibility can be accepted for loss occasioned as a result of action taken or refrained from in consequence of its contents.
Plant and Machinery:
Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 110g/km) cars, natural gas/hydrogen refuelling equipment: First year allowance. |
|
Annual investment allowance (AIA) – on first £25,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA) |
100%* |
Writing down allowance on expenditure not qualifying for AIA or FYA: |
|
| Long-life assets, integral features of buildings, cars over 160g/km |
8% |
| Other plant and machinery |
18% |
Conversion of parts of business premises into flats, business premises renovation: max initial allowance |
100% |

