Capital allowance

（重定向自Writing Down Allowance）

Capital allowances are the sums of money a UK business can deduct from the overall corporate or income tax on its profits. These sums derive from certain purchases or investments, outlined in the Capital Allowances Act 2001.

A capital allowance is given instead of depreciation for certain types of asset. Depreciation is not allowed as a deduction for tax purposes, and must be added back to net profit for tax purposes. If capital expenditure does not qualify for a capital allowance, it means that the business gets no tax relief for such expenditure.

单词	Writing Down Allowance
释义	Writing Down Allowance 英语百科 Capital allowance （重定向自Writing Down Allowance） Capital allowances are the sums of money a UK business can deduct from the overall corporate or income tax on its profits. These sums derive from certain purchases or investments, outlined in the Capital Allowances Act 2001. A capital allowance is given instead of depreciation for certain types of asset. Depreciation is not allowed as a deduction for tax purposes, and must be added back to net profit for tax purposes. If capital expenditure does not qualify for a capital allowance, it means that the business gets no tax relief for such expenditure.
随便看	roughness gauge的意思 roughness grade number的意思 roughness height的意思 roughness index的意思 roughness integrator的意思 roughness layer的意思 Roughness Length的意思 roughness magnitude的意思 roughness measurement的意思 roughness meter的意思 roughnessmeter的意思 roughness of channel的意思 roughness of crown的意思 roughness of engine的意思 roughness of particles的意思 roughness of river beds的意思 roughness of rock surface的意思 roughness of skin的意思 roughness of surface的意思 roughness of voice的意思 roughness on inner surface type的意思 roughness on tyre cavity的意思 roughness parameter的意思 roughness ratio的意思 roughness resistance的意思