½Û×ÓÊÓƵ

Home/ Corporation Tax / HMRC Toolkit: Capital allowances for structures and buildings (2021-22)
Tax News

HMRC Toolkit: Capital allowances for structures and buildings (2021-22)

Published on: 22 July 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated its capital allowance structures and buildings toolkit.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Corporation Tax

Carried-forward losses restriction

Carried-forward losses restrictionOverview of the carried-forward loss restrictionAn important restriction in the use of losses carried forward was introduced by Finance (No 2) Act 2017. Subject to a de minimis of £5m (known as the deductions allowance), most carried-forward losses are restricted to

14 Jul 2020 11:09 | Produced by Tolley Read more Read more
Corporation Tax

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more Read more
tag-icon Autumn Budget 2024