Tolley's Capital Allowances 2025-26

Why should you buy Tolley's Capital Allowances 2025-26

This detailed guide contains all the updates and changes you need in one place. Practical text is complemented by a detailed tax planning section written by Heather Britton at Francis Clark Chartered Accountants. Worked examples, full reference to case law, HMRC pronouncements and more, make this a compact all-you-need-to-know guide on capital allowances.

What’s new for 2025?

• Extension of first-year allowances for zero emissions cars and electric vehicle charging points
• Latest freeport and investment zone special tax sites
• Decisions in Mersey Docks and Harbour Company Ltd, FRF (South Wales) Ltd and the Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd
• Abolition of the special rules for furnished holiday lettings and transitional rules for capital allowances