Capital allowances explained: rates, assets and property claims
A practical guide to UK capital allowances, including AIA, full expensing, 2026 first-year and writing-down rates, property fixtures and SBA.
9 min readExpert reviewed
United Kingdom · Knowledge Bank
Knowledge Bank.
Clearly explained.
Understand R&D tax relief, grants and innovation funding. Clear explanations, practical examples and the official guidance behind them.
Find an answer11 entries
Contacting HMRC about R&D tax relief and Corporation Tax
Find the right HMRC email, phone or postal channel for R&D tax relief and Corporation Tax, and learn how to appoint an adviser for an enquiry or dispute.
9 min readExpert reviewed
Grants and R&D tax relief: can you claim both?
Understand how grants interact with UK R&D tax relief, why the accounting-period start date matters, and what changes under merged RDEC, ERIS and legacy schemes.
13 min readExpert reviewed
HMRC dispute resolution explained: enquiries, appeals and ADR
Understand how UK HMRC tax enquiries and disputes progress through evidence, decisions, appeals, statutory review, ADR, tribunal and complaints.
11 min readExpert reviewed
Intellectual property strategy explained: IP Consulting and InnoGuard
Learn how to identify, own, protect and commercialise innovation using patents, trade secrets, trade marks, designs, copyright and contracts.
12 min readExpert reviewed
Land Remediation Relief explained: eligibility, costs and claims
A practical guide to UK Land Remediation Relief for contaminated and long-term derelict land, including qualifying costs, exclusions and tax-credit calculations.
10 min readExpert reviewed
Patent Box explained: eligibility, income and the 10% rate
A practical guide to UK Patent Box eligibility, qualifying income, the R&D nexus fraction and how the 10% rate is calculated.
10 min readExpert reviewed
R&D tax relief explained: eligibility, rates and qualifying costs
A practical guide to UK R&D tax relief, including merged RDEC, ERIS, qualifying projects and costs, contracted R&D and the HMRC filing process.
12 min readExpert reviewed
Scientific or technological uncertainty
What HMRC means by technical uncertainty — and how it differs from a difficult commercial problem.
2 min readExpert reviewed
Special rate pool explained: assets, integral features and allowances
Understand which assets enter the Capital Allowances special rate pool, the 6% writing-down rate, integral features and faster first-year reliefs.
8 min readExpert reviewed
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Our growing library will cover R&D tax relief, intellectual property reliefs, capital allowances, land remediation and innovation funding.
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