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.
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