Capital allowances
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What is the Annual Investment Allowance?
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Claiming the Annual Investment Allowance
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New First Year Allowance from 1 January 2026
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Could you claim the Small Pool Allowance?
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Extension of FYA for zero-emission cars and charge points
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Tax write-offs for an electric car with zero emissions
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Tax liability if you sell a business asset
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Types of tax allowances for capital expenditure
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Invest and save tax
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Full expensing
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Repairs or replacement of business assets
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Current capital allowances for car purchases