Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. A capital allowance is an expenditure a U.K. or Irish business may claim against its taxable ...

Retailers investing in stores, logistics and equipment will be able to cut their tax bills as the new 40% first-year ...

Discover how capital consumption allowance (CCA) affects economic production, its role as a GDP measure, and its impact on a nation's economic health and growth.

The Government’s decision to introduce a 40% first-year capital allowance for leased vans was heralded as a major breakthrough for the sector when it was announced in the Autumn Budget. It was the ...

Once total realised gains go beyond £3,000, the excess is taxable. For shares and funds, gains above the allowance are taxed at 18 per cent if you are a basic rate taxpayer and 24 per cent if you are ...