Capital Allowance Changes

This letter considers the capital allowances changes announced in the Autumn Budget. Advise your clients on the potential impact of the new rules on their business.

The letter includes:

  • the temporary increase of the Annual Investment Allowance to £1 million from 1 January 2019
  • the straddle rules which apply for accounting periods which straddle the date of change
  • the reduction in the Writing Down Allowance for the Special Rate Pool
  • an introduction to the Structures and Buildings Allowance.

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