Tolley's Capital Allowances 2026-27

Why should you buy Tolley's Capital Allowances 2026-27

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 2026?
• Finance Act 2026 changes to capital allowances, including the new 40% first-year allowance and reduced main-rate writing-down allowance
• Updated commentary on commencement dates, transitional rules and interactions with full expensing
• Practical impact for plant and machinery claims from 2026