Key legal issues

This document is only available with a paid isurv subscription.

Capital allowances for capital expenditure on the provision of plant and machinery are currently generally available in the form of writing-down allowances at the rate of 18% per year on a reducing balance basis. For example, for each £1,000 of qualifying expenditure, the taxpayer can deduct £180 in the first...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for 1 month!

You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.

Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.

For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584