Category: Private Pensions

Section 198 of Capital Allowances Act 2001

Section 198 of the Capital Allowances Act 2001 has a major significance for property transactions. If the seller of the property has claimed capital allowances on any fixtures of the [...]

First Year Allowances (FYA) on Plant & Machinery

Until April 2008, small and medium enterprises were eligible to a first year allowance (FYA) of 40 or 50 percent on plant and machinery. FYA has now beer replaced with [...]

What are private pensions?

A pension is a type of saving wrapper that multiple investments can be held under in which an individual may save up a fund to draw income from upon their [...]

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