Insights
Industry insights
Capital v Revenue – Understand The Risks v Benefit
As we are fast approaching the self assessment filing deadline for individuals and the amendment window for corporate entities with a year end of March, understanding the importance of what constitutes capital or revenue expenditure, and the risks and benefits associated with it, is extremely important.
First Year Allowances for Corporate Members of Partnerships
In a positive move HMRC have updated their capital allowances guidance for partnerships stating that partnerships with underlying corporate partners can claim first year allowances
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