The Institute of Chartered Accountants in England and Wales - www.icaew.com
Companies House - www.companieshouse.gov.uk
HM Revenue and Customs - www.hmrc.gov.uk
Enhanced Capital Allowances - www.eca.gov.uk - Enhanced Capital
Allowances (ECAs) enable a business to claim 100% first-year
capital allowances on their spending on qualifying plant and
Businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits of the period during which they make the investment.
This can deliver a helpful cash flow boost and a shortened payback period.