Balancing charges: Difference between revisions
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''UK | ''UK tax''. | ||
Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds exceed the tax written down value or where there is a negative value in the general capital allowances pool. | Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds exceed the tax written down value or where there is a negative value in the general capital allowances pool. | ||
Balancing charges increase the amount of taxable profits. | Balancing charges increase the amount of taxable profits. | ||
== See also == | == See also == | ||
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* [[Capital allowances]] | * [[Capital allowances]] | ||
* [[General pool]] | * [[General pool]] | ||
* [[Tax written down value]] | * [[Tax written down value]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 18:27, 3 September 2018
UK tax.
Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds exceed the tax written down value or where there is a negative value in the general capital allowances pool.
Balancing charges increase the amount of taxable profits.
