Balancing allowances: Difference between revisions
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* [[Residue after sale]] | * [[Residue after sale]] | ||
* [[Tax written down value]] | * [[Tax written down value]] | ||
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Revision as of 15:42, 18 June 2013
UK Tax. Capital allowances adjustments arising on the disposal of certain individual fixed assets where the sale proceeds are less than the balance of unrelieved expenditure (tax written down value). Balancing allowances reduce the amount of taxable profits.
