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AIA & WDA: Rules where there is a change of rate :
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Annual Investment Allowance (AIA) :
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Annual Investment Allowance (AIA): Connected companies
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Budget 2021: Capital Allowances :
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Budget 2021: Super-deduction & FYAs :
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Business Premises Renovation Allowance :
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Buyer: should I elect to fix the purchase price of fixtures? :
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Capital allowances: Rates and allowances
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Capital allowances: What's new 2021 :
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Disposal values & rules :
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Dwelling house for capital allowances :
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Enhanced Capital Allowances: Energy saving plant (inc. vehicles) :
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Enterprise Zones: Plant and machinery allowances
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Farming: Capital allowances
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Fixtures case study: lost fixtures :
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Fixtures: Overview :
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Flat Conversion Allowance (FCA) :
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Greenhouses & polytunnels: Capital allowances :
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HMRC enquiry into return results in acceptance of late CA claim
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Landlord's Energy Savings Allowance (LESA)
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Long-life assets
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Plant & machinery (self-employed): Allowances :
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Plant & machinery: Allowances :
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Plug-in car, van & motorcycle grants
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R&D Allowances (RDAs) :
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Renewals basis: concession :
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Short-life assets :
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Structures & Buildings Allowance (SBA) :
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Structures & Buildings Allowance (SBA): At a glance
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Super-deduction & First Year Allowances :
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Time limits for making claims & adjustments :
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Vehicles (2 or 3 wheels): Allowances :
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Vehicles (4 wheels): Allowances :
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Wear and Tear Allowance - signpost
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What are qualifying activities for capital allowances purposes?
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What expenditure qualifies for plant & machinery allowances? :
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What is a fixture?
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What is an integral feature?
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