capital allowance

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capital allowance

n
(Accounting & Book-keeping) the practice of allowing a certain amount of money spent by a company on fixed assets to be taken off the profits of the company before tax is imposed
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
Translations

capital allowance

nammortamento fiscale
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995
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References in periodicals archive
The Manchester company works with businesses across the UK to claim Research & Development (R&D) tax credits, Capital Allowances and Patent Box tax relief on intellectual property.
No sooner had I written my last article about claiming capital allowances on business expenditure, particularly on "green" expenditure, then the Chancellor's announcements in last month's Budget forces a re-write to my article.
According to him, rather than government granting capital allowances to multinationals on purchase of sophisticated machines such as robots and automation in packaging, which is making most employees to lose their jobs, government should consider the introduction of labour intensive allowance.
Capital gains tax main residence relief comes in at number four at PS28.3bn, followed closely by inheritance tax nil rate band at PS22.4bn and capital allowances PS22.25bn.
Mike Wade, finance manager at Hodgson sayers, said: "In addition to the environmental statement we also acknowledge the savings in terms of fuel consumption while the incentives package that includes government grant, capital allowances and taxation benefits makes this a very sound investment."
Following lobbying for enhanced capital allowances support from the Welsh Government, in his Budget on Wednesday George Osborne con-firmed the UK Government would be providing such assistance for the Port Talbot Waterfront Enterprise Zone.
To help achieve these, it is calling for: | Improved capital allowances to boost investment, by introducing an allowance for new investments in structures and associated buildings | Enhanced capital allowances for energy efficiency to be more effective | Checks to ensure employment tax policies do not jeopardise our flexible labour force, while maintaining upfront tax relief on pensions | A long-term plan that supports investment in a secure, affordable and diverse energy mix | Innovation investment to support smaller innovators by broadening access to the UK's existing R&D incentives.
The budget brought in changes to corporation tax, including the abolition of capital allowances, which had permitted the tax-free purchase of machinery.
Latest analysis shows that owners of an estimated 6,884 commercial properties in the region could be missing out on PS247m in tax rebates for unclaimed capital allowances on fixtures and fittings.
Improvements to capital allowances, bank lending, and corporation tax rates, set against the background of a growing manufacturing sector should give us all reasons for good cheer.
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