B3.324GA Electric Vehicle Charging Points—First-Year Qualifying Expenditure

Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.3 Plant and machinery /Expenditure qualifying for first-year allowances / B3.324GA Electric vehicle charging points—first-year qualifying expenditure

Commentary

Business tax

100% first-year allowances are available for expenditure incurred between 23 November 2016 and 5 April 2026 (income tax) and 23 November 2016 and 31 March

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

��Ƶ

B3.324GA Electric vehicle charging points—first-year qualifying expenditure

Business tax

E5.607 Corporate members

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

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

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

B3.324GA Electric vehicle charging points—first-year qualifying expenditure

Business tax

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT