• Research and Development Capital Allowances, also known as RDAs, are a tax relief for businesses in the United Kingdom. They provide a 100 per cent first...
    5 KB (709 words) - 00:01, 30 June 2024
  • extraction research and development know-how patents dredging assured tenancies Historically, there have also been capital allowances for industrial and agricultural...
    9 KB (1,223 words) - 15:24, 22 April 2024
  • Thumbnail for Double Irish arrangement
    concept of providing capital allowances for the purchase of assets. However, Ireland turns it into a BEPS tool by providing the allowances for the purchase...
    168 KB (16,781 words) - 23:10, 30 April 2025
  • they are categorised into following: Capital expenditure on plant and machinery for research and development; Capital expenditure on renovation or refurbishment...
    13 KB (1,525 words) - 20:03, 30 April 2021
  • main tax reliefs: Research & Development Tax Credit Patent Box Research and Development Capital Allowances Research and Development Expenditure Credit...
    2 KB (162 words) - 05:35, 16 February 2025
  • R&D costs Research & Development Expenditure Credit (also known as Above the Line R&D Tax Relief) Research & Development Capital Allowances Patent Box...
    12 KB (1,616 words) - 13:26, 12 March 2025
  • purchase of plants and machinery, as well as expenses for intangibles assets such as trademarks and software development. Capital costs are not limited...
    3 KB (335 words) - 13:30, 25 November 2023
  • Research and Development Tax Credit Research and Development Expenditure Credit Above the Line R&D Tax Relief Research and Development Capital Allowances Creative...
    27 KB (3,373 words) - 01:00, 2 July 2025
  • eligible R&D costs Research & Development Tax Credit Research & Development Capital Allowances Patent Box Creative Sector Tax Reliefs including Video...
    8 KB (1,023 words) - 21:12, 8 July 2024
  • capital allowances. There are various types of capital allowances. By far the most common type of allowance is plant and machinery allowances. "Machinery"...
    16 KB (2,265 words) - 20:21, 29 December 2024
  • period, usually from 5 to 10 years. The normal rate of allowance is 60 per cent on the qualifying capital expenditure. ITA can be offset against 70 per cent...
    4 KB (508 words) - 19:25, 6 April 2025
  • Thumbnail for Capital Allowances Act 2001
    Act 2007 and the Corporation Tax Act 2009. Capital allowances fall under several categories: initial allowance (IA); annual investment allowance (AIA) first-year...
    6 KB (340 words) - 17:01, 2 December 2024
  • economics, capital goods or capital are "those durable produced goods that are in turn used as productive inputs for further production" of goods and services...
    26 KB (3,320 words) - 08:07, 15 July 2025
  • authors list (link) Max Patrick Ocaido (17 October 2019). "Salaries, Allowances of Bank of Uganda Board Members Leak". Kampala Post. Retrieved 23 December...
    10 KB (594 words) - 13:17, 19 February 2025
  • Thumbnail for Minister of Innovation, Science and Industry
    July 2013. "Indemnities, Salaries and Allowances". 1 April 2024. Retrieved 15 March 2025. "History". National Research Council of Canada. 4 March 2019....
    19 KB (1,268 words) - 20:39, 14 May 2025
  • Thumbnail for June 2010 United Kingdom budget
    reduction in Corporate tax, perhaps partly paid for by changes to capital allowances which are currently seen as complex. The Business Secretary, Liberal...
    18 KB (1,716 words) - 08:33, 8 June 2025
  • metals, real estate, and property. In South Africa, capital gains tax applies to the disposal of assets by individuals, companies, and trusts, with inclusion...
    109 KB (14,185 words) - 14:25, 12 July 2025
  • distribute allowances, which are trad-able permits, equal to the emissions allowed under the cap. Sources under the cap will need to surrender allowances and offsets...
    36 KB (3,615 words) - 12:28, 30 September 2024
  • sold, sales discounts, and sales returns and allowances. For a product company, advertising, manufacturing, & design and development costs are included....
    8 KB (1,086 words) - 23:23, 4 May 2025
  • Emoluments, allowances, privileges, and rights in respect of leave of absence, of the President and Governors salaries and allowances of the Ministers...
    17 KB (2,131 words) - 08:52, 14 November 2024
  • Thumbnail for Wind-assisted propulsion
    entail higher-than-usual capital expenditure. Therefore, research effort is directed towards the development of shared economy and leasing business models...
    12 KB (1,485 words) - 22:40, 23 June 2025
  • combination of intellectual property and tangible assets to use Ireland's main IP-based BEPS tool, the capital allowances for intangible assets scheme (which...
    31 KB (2,476 words) - 07:17, 30 June 2025
  • Thumbnail for Eric Olivarez
    National Capital Region and across the Philippines by the RP-Mission and Development Foundation, Inc. and the Hong Kong Philippines Opinion and Research Center...
    22 KB (1,176 words) - 05:38, 7 July 2025
  • Employment and Support Allowance (ESA) is a United Kingdom welfare payment for adults younger than the State Pension age who are having difficulty finding...
    54 KB (4,979 words) - 21:06, 18 March 2025
  • and pricing of a market for emissions allowances would not be viable in the absence of an effective regulatory cap on the total number of allowances available...
    40 KB (5,695 words) - 00:17, 6 July 2025
  • Thumbnail for Economy of Bahrain
    salary plus constant allowances, the percentage will rise by 1% each year (up to 20% in 2028), workers pay 7% plus constant allowances; for non-Bahraini...
    28 KB (2,370 words) - 20:13, 11 July 2025
  • referred to as personal allowances, can be deducted from income prior to tax calculation. Examples of personal allowances are donations to eligible...
    14 KB (1,617 words) - 03:52, 13 June 2025
  • world religions have taken varied positions on the morality of capital punishment and, as such, they have historically impacted the way in which governments...
    81 KB (9,565 words) - 07:50, 21 June 2025
  • Thumbnail for Willy Brandt
    relocation allowance (with effect from 1 November 1973), with the basic allowances raised by DM 50 and DM 100 respectively, while extra allowances for families...
    147 KB (16,039 words) - 11:30, 15 July 2025
  • Emoluments, allowances, privileges, and rights in respect of leave of absence, of the President and Governors salaries and allowances of the Ministers...
    36 KB (4,686 words) - 22:00, 7 May 2025