main capital – Blue Orchid Corporation Ltd http://www.bo-accounting.co.uk Accounting and Taxation Services - London Tue, 11 Aug 2020 10:21:21 +0000 en-GB hourly 1 https://wordpress.org/?v=5.8.1 http://www.bo-accounting.co.uk/wp-content/uploads/2020/08/cropped-blue-orchid-logo-32x32.jpg main capital – Blue Orchid Corporation Ltd http://www.bo-accounting.co.uk 32 32 Main Capital http://www.bo-accounting.co.uk/informations/main-capital/ Tue, 11 Aug 2020 08:30:58 +0000 http://www.bo-accounting.co.uk/?p=113 Plant and Machinery:
Energy saving and environmentally beneficial equipment, zero and low CO2 emission (up to 110 g/km) cars, new zero emission vans, natural gas/hydrogen refuelling equipment:  first year allowance (FYA)

100%  
Annual investment allowance (AIA) – on first £100,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA)

100%*
Writing down allowance on expenditure not qualifying for AIA or FYA:

    Long-life assets, integral features of buildings, cars over 160g/km

10%
    Other plant and machinery

20%
Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation: max initial allowance

100%  

* Transitional rules may apply

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