Donald Reid Group

Criminal Finances Act 2017

On the 30th September 2017, the Criminal Finances Act 2017 came into force. This Act makes companies and partnerships criminally liable for failing to prevent their employees from criminally facilitating tax evasion.  

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Capital allowances

The cost of purchasing capital equipment in a business is not a revenue tax- deductible expense. However tax relief is available on certain capital expenditure in the form of capital allowances. The allowances available will depend on what you are purchasing.  

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