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Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.10 Flat conversions /The flat conversion allowances / B3.1010 Initial allowances

B3.1010 Initial allowances

Business tax

B3.1010 Initial 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.

A person who has incurred qualifying expenditure on a flat before

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I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C2.902 Wasting assets—wasting of allowable expenditure

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

D1.404B Large company definition for R&D tax relief

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D1.1422 Calculating NGIE and ANGIE