Capital expenditure

Capital expenditure

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Capital expenditure
  • Simplified cash basis
  • Accruals basis
  • Let residential property
  • Summary of available reliefs for residential property businesses
  • Replacement of domestic items relief
  • Replacement of fixtures (case law)
  • Wear and tear allowance (available prior to April 2016)
  • Statutory renewals basis (2015/16 and prior years)
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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