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Summary of capital allowances per return |
See Also
Allowances - Plant | Expensive cars | IBAs - multi site | Investment companies | Long life/Special rate assets (including integral assets) | Mineral extraction allowances (25%) | O schedule - Group members | Patents and know-how (25%) | Ships allowances
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
This schedule is automatically developed in every group file.
Overview of elements:
Plant - Allowances (including balancing allowances) given as plant and machinery. This caption includes short life assets, long life assets and ships, in addition to general plant.
Long life assets - Allowances given as long life assets
Cars - Allowances on pool cars and expensive cars
IBAs - Allowances given as IBA
Other allowances - All other capital allowances, including mineral extraction allowances and patents and know-how
Allowances not set against trading profits - Allowances given by discharge or repayment or included in expenses of management of an investment company
Balancing charges - All balancing charges arising for each company
Total allowances - The total allowances calculated are displayed in this column.
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