22 articles tagged with Capital Allowances.
How the Annual Investment Allowance lets sole traders deduct the full cost of qualifying equipment from taxable profit in the year of purchase, with a worked example.
Own-van couriers working for DPD, Amazon Flex, Evri and parcel firms are self-employed subcontractors, not gig-app riders. Full worked example on van finance, fuel and the real tax bill on £38,000 turnover.
Farming income swings wildly year to year with weather and commodity prices. Farm profit averaging, capital allowances on machinery, and the 2026 Agricultural Property Relief changes all shape a farmer's real tax position — full worked example inside.
From weekly mow-and-go gardeners to landscapers running CIS subcontractors, the tax treatment varies widely. Full worked example on £40,000 turnover, capital allowances on machinery, and when the Construction Industry Scheme applies.
Mobile locksmiths run a van-based emergency call-out business with significant stock and tool investment. Full worked example on £45,000 turnover, capital allowances, and what a locksmith actually keeps after tax.
Most UK tattoo artists rent a station in a studio and are self-employed. Full guide to deposits and cash handling, sterilisation/licensing costs, capital allowances on equipment, and a worked example on £42,000 turnover.
Employed mechanics, engineers and other tradespeople who buy their own tools can claim tax relief on the cost — but the rules differ sharply from the uniform flat rate, and self-employed tradespeople claim differently again. Here is how it works in 2026/27.
The AIA lets businesses deduct the full cost of qualifying plant and machinery up to GBP 1 million in the year of purchase. Here is how it works in 2026/27.
AIA gives 100% first-year relief on up to £1m of plant and machinery. How to time purchases around your accounting year, pool interactions, and group company rules.
The tax advantages of locating in a UK Enterprise Zone in 2026 -- enhanced capital allowances, business rates relief, simplified planning, and where the zones are.
Window cleaning is a low-overhead self-employed trade, but the van, water-fed pole system and round-buying costs still add up. Full worked example on £30k-£45k turnover, capital allowances on equipment, and Self Assessment basics.
Why car-derived vans (like a panel-van version of a hatchback) are taxed as vans, not cars, in 2026/27 — the payload and construction tests, and how this affects capital allowances and BIK.
How the 100% first-year capital allowance works for businesses buying electric vans in 2026/27, compared with petrol/diesel vans and how it interacts with the Annual Investment Allowance.
How self-employed photographers claim tax relief on cameras, lenses and studio kit in 2026/27 using the Annual Investment Allowance, plus VAT on wedding and commercial shoots.
Full expensing gives limited companies an immediate 100% corporation tax deduction on qualifying new plant and machinery, with no upper spending limit. Here's how it works alongside the Annual Investment Allowance.
The Structures and Buildings Allowance gives businesses a straight-line 3% annual deduction on qualifying commercial construction costs, but it's widely under-claimed. Here's exactly how it works.
How the £1 million Annual Investment Allowance works for sole traders, why vans qualify for 100% relief but cars don't, and how electric car first-year allowances work in 2026/27.
The Furnished Holiday Lettings tax regime was abolished from April 2025. Here's what happens to existing capital allowances pools, what landlords can still claim, and what changed to replacement of domestic items relief.
How to time capital purchases under the Annual Investment Allowance in 2026/27 to maximise relief, manage year-ends and avoid wasting your AIA limit.
How capital allowances on business cars work in 2026/27: writing-down allowance pools, CO2 emission bands, electric cars and the AMAP alternative.
Should your UK business lease or buy equipment in 2026/27? Compare cash flow, capital allowances, VAT and Corporation Tax to find the cheaper option.
The AIA gives immediate 100% tax relief on up to £1 million of qualifying plant and machinery spending per year. Learn what qualifies, timing strategies, and writing-down allowances.