Capital allowances

2013

• Draft Finance Bill 2013 - At a glance
• [15/02/2013] A summary of the key parts of the Finance Bill 2013.
• Capital Allowances - Fixed structures
• [12/02/2013] HMRC have issued Revenue & Customs Brief 32/12: Plant and Machinery Allowances: polytunnels.

2012

• HMRC Pilot to Improve Post Response Times
• [23/08/2012] HMRCis piloting a "signpost" scheme in an attempt to improve response times for incoming mail.
• HMRC Toolkits
• [26/04/2012] HMRC Toolkits focus on areas which cause difficulty in practice and offer protection against penalties.
• Finance (No.4) Bill 2010-12
• [25/04/2012] A bill to encourage investment in business, exports and to build the economy?

2010

• Annual investment allowance and taxi cabs
• [17/12/10] A common question on the Technical Advisory helpline is 'My client is a taxi driver and has bought a new cab during the year. What is the capital allowances position?'