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Black British construction managers wearing safety helmets and high-visibility vests reviewing machinery and documents on a UK construction site, representing capital allowances, full expensing, and AIA for 2025/26.

Corporation Tax and Capital Allowances

Corporation Tax and Capital Allowances: Claiming Full Expensing & AIA For UK companies, capital allowances allow businesses to deduct capital expenditure from taxable profits — reducing their Corporation Tax bill. Plant & Machinery:Business-use assets such as machinery, tools, computers, vehicles, and certain fixtures. These typically qualify for capital allowances like AIA and Full Expensing. What […]