Key legal issues

This document is only available with a paid isurv subscription.

Capital allowances for capital expenditure on the provision of plant and machinery are currently generally available in the form of writing-down allowances at the rate of 18% per year on a reducing balance basis. For example, for each £1,000 of qualifying expenditure, the taxpayer can deduct £180 in the first...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.