Writing down allowances on the main pool

Writing down allowances on the main pool

The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Writing down allowances on the main pool
  • The ‘general pool’
  • General pool ― short accounting periods
  • General pool ― additions and disposals
  • Balancing adjustments ― general pool
  • Cessation of a trade
  • Claiming capital allowances
  • Planning points
  • First year allowances
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More on Capital allowances:
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