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Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.10 Flat conversions /Entitlement to allowances / B3.1002 Entitlement to flat conversion allowances

B3.1002 Entitlement to flat conversion allowances

Business tax

B3.1002 Entitlement to flat conversion allowances

These allowances are not available for expenditure incurred on or after 6 April 2013 (income tax) or 1 April 2013 (corporation tax). However, see B3.1012 for balancing adjustments which can still apply.

Flat

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I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest