National Organisations

The Institute of Chartered Accountants in England and Wales -

Companies House -

HM Revenue and Customs -

Enhanced Capital Allowances - - Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery.
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.