The following Owner-Managed Businesses guidance note by Tolley provides comprehensive and up to date tax information covering:
There are anumber of changes included in Finance Act 2019 which affect capital allowances computations:
All measures were announced at Budget 2018 on 29 October 2018. See Budget 2018 ― owner-managed businesses overview for more information.
Three types of allowance are available for expenditure on plant and machinery:
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