Mundomapa

https://www.legislation.gov.uk › ukpga › section
1 In this Part special leasing in relation to plant or machinery means hiring out the plant or machinery otherwise than in the course of any other qualifying activity and references to a

https://www.icas.com › news-insights-events › news › tax › the-capital...
We highlight the capital allowances rules on assets purchased for leasing purposes Companies can claim 130 super deduction on qualifying plant and machinery expenditure between

https://www.pkfsmithcooper.com › news-insights
Our Capital Allowances team explains the changes announced in the 2025 Autumn Budget and explore how these changes could affect businesses through a case study At a glance

https://www.rsmuk.com › insights › tax-voice › full-expensing-for-leased...
Whilst the intention to extend full expensing and special rate first year allowances to assets for leasing is welcome it would have been much more welcome had the chancellor

https://www.rossmartin.co.uk › capital-allowances
What are the current and past rates of allowances This is a freeview At a glance guide to capital allowances rates and allowances Capital allowances should be considered in business

https://www.bdo.co.uk › en-gb › insights › tax › capital-allowances
For periods of account starting on or after 1 January 2019 IFRS 16 requires companies using IFRS or FRS 101 to capitalise their assets held under operating leases This brought on balance sheet a right

https://www.lexisnexis.co.uk › legal › legislation › uk-parliament-acts › ...
Read Section 19 Special Leasing Of Plant Or Machinery of Capital Allowances Act 2001 C2 Keep up to date with a comprehensive library of legislation documents on LexisNexis

https://www.pinsentmasons.com › out-law › guides › capital-allowances-on...
There are two different rates of capital allowance the main rate of 18 and the special rate of 6 Most plant and machinery will fall within the main pool However since 1 April 2008

https://www.icaew.com › ... › hmrc-updates-its-guidance-on-capital-allowances
ICAEW s Tax Faculty provides a summary of recent changes to HMRC s guidance on capital allowances including updated guidance on the meaning of unused and not second hand for