Corporation Tax
40 articles on corporation tax for UK limited company directors, contractors, sole traders and small businesses.
Corporation Tax
The Annual Investment Allowance (AIA) lets you deduct the full cost of qualifying plant and machinery from your taxable profits, up to £1m per year. This guide covers the 2025/26 rates, what qualifies, and how to claim it on your corporation tax return.
Corporation Tax
The Annual Investment Allowance (AIA) lets you claim 100% tax relief on qualifying plant and machinery costs up to £1m per year. We explain what qualifies, how the £1m limit works, and how to claim it on your corporation tax return.
Corporation Tax
The Annual Investment Allowance (AIA) lets UK businesses claim 100% tax relief on most plant and machinery purchases up to £1m per year. This guide covers what qualifies, what doesn't, and how to maximise your claim.
Corporation Tax
The Annual Investment Allowance (AIA) gives 100% tax relief on qualifying plant and machinery costs up to £1m per year. This post covers the 2024/25 rates, what qualifies, how to claim, and common pitfalls to avoid.
Corporation Tax
The Annual Investment Allowance (AIA) lets you claim 100% tax relief on qualifying plant and machinery costs up to £1m per year. We explain the 2025/26 rates, what qualifies, and how to make the claim on your corporation tax return.
Corporation Tax
The Annual Investment Allowance (AIA) lets you claim 100% tax relief on qualifying plant and machinery costs up to £1m per year. This guide covers the 2025/26 rules, what qualifies, and how to maximise your claim.
Corporation Tax
The Annual Investment Allowance (AIA) lets UK businesses claim 100% tax relief on qualifying plant and machinery costs up to £1 million per year. This guide covers the 2025/26 rates, what qualifies, what doesn't, and how to make a claim on your corporation tax return.
Corporation Tax
The Annual Investment Allowance (AIA) covers most second-hand plant and machinery, but there are specific exclusions. This guide explains what qualifies, what doesn't, and how to claim correctly.
Corporation Tax
The Annual Investment Allowance (AIA) lets most businesses deduct the full cost of qualifying plant and machinery from their taxable profits in the year of purchase. This guide explains what qualifies, what does not, and how to claim it on your corporation tax return.
Corporation Tax
A practical capital allowances example for UK businesses. Learn how to claim tax relief on plant, machinery, and equipment through the Annual Investment Allowance and Full Expensing. Includes worked calculations for limited companies and sole traders.
Corporation Tax
Capital allowances on property let you claim tax relief on the cost of certain fixtures, fittings, and building features. This guide explains what qualifies, how to calculate your claim, and the key rules for commercial and furnished holiday let properties.
Corporation Tax
A practical guide to claiming capital allowances on vans for UK businesses. Covers Annual Investment Allowance, full expensing, CO2 thresholds, private use adjustments, and what qualifies as a van for tax purposes.