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Definition of 'First-Year Allowance'
A U.K. tax allowance that permits British corporations to claim on eligible plan or machinery purchases. The allowance can only be claimed during the first year of the equipment purchase. The allowance helps corporations offset a portion of their taxable profits and can help ease the strain on a company's cash flow. This allowance replaces a standard U.K. write-down allowance previously available to small and medium-sized businesses.
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Investopedia explains 'First-Year Allowance'
The British government permits first-year allowances for different types of capital investments including computer and internet technology as well as energy-saving ("green") inputs. The allowable allowance can vary widely, between 6% and 100%.
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Search results for 'First-Year Allowance'
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http://www.investopedia.com/university/financialstatements/financialstatements5.asp
... see bottom of exhibit above), you see that the allowance (as a ... and technology value)
led to superior outperformance (+35% in the first year) with minimal risk ...
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http://financialedge.investopedia.com/financial-edge/0509/How-Carry-On-Luggage-Saves-Boo-Koo-Vacation-Dollars.aspx
... purse, laptop case or backpack. Stuff your purse into your backpack for optimum
use of your baggage allowance. (Have fun on a budget ...
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http://www.investopedia.com/university/EVA/EVA2.asp
... In lowering this allowance, management is creating a paper gain, boosting the ... value)
led to superior outperformance (+35% in the first year) with minimal risk ...
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http://www.investopedia.com/university/financialstatements/financialstatements10.asp
... loaded recognition for long-term contracts, a sufficient allowance for doubtful ... value)
led to superior outperformance (+35% in the first year) with minimal ...
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http://www.investopedia.com/university/EVA/EVA3.asp
... In both cases, we adjusted for the allowance for bad debt - because it ... technology
value) led to superior outperformance (+35% in the first year) with minimal ...
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