Recent updates to the Capital Allowances Manual
Below are details of the amendments that were published on 27 August 2009 (see the update index for all updates)
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Details of update |
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The following changes have been made as a result of FA2008 |
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Updated introduction and history of capital allowances |
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Updated information on general CA claims |
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Updated guidance on contributions towards IBA and ABA expenditure. |
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Updated guidance on balancing allowances on transfers of a trade. |
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Updated guidance on balancing allowance creation avoidance. |
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Updated guidance on the general approach to the meaning of plant and machinery. |
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Guidance on miscellaneous items that are plant |
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Revised guidance in respect of buildings & structures |
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Revised guidance on allowances for thermal insulation of buildings |
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Revised guidance for allowances on fire safety expenditure |
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New guidance on integral features |
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Revised contents page in respect of PMA qualifying expenditure guidance |
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New section on Annual Investment Allowance |
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Guidance on changes to first year allowance expenditure & rates |
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Revised guidance on expenditure qualifying for 100% first year allowance |
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New section on First year tax credits |
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New guidance on small pools allowance |
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Guidance on final chargeable periods for PMA pools |
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Revised guidance on short-life assets |
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Revised guidance on fixtures election procedures |
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Guidance on the meaning of qualifying hotels for IBA |
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Revised guidance on the amount of IBA writing down allowances |
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Revised guidance on IBA balancing adjustments |
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Revised guidance on IBA and enterprise zones |
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An outline of the new ABA rules |
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Revised guidance on ABA writing down allowances |
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Revised guidance on qualifying dredging trades |
