35 articles tagged with Capital Allowances.
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.
How capital allowances work when a self-employed person or company buys an electric van in 2026/27, including the Annual Investment Allowance, full expensing for companies, and the benefit-in-kind position for employees.
Self-employed blacksmiths and metalworkers making gates, railings and decorative ironwork carry heavy equipment and steel stock costs. Full worked example on £38,000 turnover shows a £4,278 tax and NI bill.
Self-employed wedding and celebration cake decorators face upfront ingredient costs, expensive kit and fragile-cargo delivery logistics. Full worked example on £28,000 turnover showing what a decorator actually keeps after tax.
Carpet and upholstery cleaning runs on machine investment and consumables. Worked example on £38,000 turnover shows exactly what a self-employed carpet cleaner owes in tax and NI for 2026/27.
Self-employed embroiderers face a big early decision — a £6,000+ commercial machine — plus ongoing thread, blank garment and digitising software costs. Full worked examples on £28,000 turnover and a machine purchase using the £1m Annual Investment Allowance.
Running a registered home bakery selling cakes, bread and bakes via orders and markets? On £22,000 turnover, typical expenses of around £8,500 bring tax and NI down to roughly £1,700.
Kitchen fitters working for contractors face CIS deductions at source, while those going direct to homeowners don't. Worked example on £42,000 turnover breaks down both routes for 2026/27.
Mobile mechanics carry thousands of pounds in diagnostic kit and van stock. Full worked example on £52,000 turnover shows exactly what a self-employed mobile mechanic keeps after tax and NI in 2026/27.
Freelance podcast editors juggle monthly software subscriptions and one-off hardware purchases with very different tax treatment. Full worked example on £32,000 turnover, plus the AIA rules on mics and interfaces.
