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Having worked with the Revenue Commissioners in developing their understanding of the practical application of claims for Capital Allowances, we use an approved schedule format to enable the value of identified allowances to be incorporated in your tax computation.

CAPLUS was formed to help business owners maximise their profits by reducing their tax liabilities and generating rebates where possible through capital allowances.

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Because, when you spend money on these assets, HMRC calls that “capital expenditure”, as distinct from the day-to-day running costs of your business which are called “revenue expenditure”. If you have an accountant, he/she might have a set limit. For example, a £25 phone would almost always go into Internet and Telephone as a day-to-day running cost.

I regularly "back date" my sales invoices at the end of a month.

For example, where work has been completed prior to the month end, it may not be possible to physically raise the invoice on the month end date.

Claim these costs as business expenses if you’re a sole trader or partner, or deduct from your profits as a business cost if you’re a limited company.

Owners and occupiers of commercial property are entitled to claim tax relief on certain assets within buildings under the current tax legislation.

Unfortunately you might have to look at voting bonuses on an earnings basis to use up your basic rate but of course that might not suit you with the NIC associated charges.

Clearly someting you and your tax adviser should have been addressing inadvance not after the event.

Now realising that i going to have big tax bill for 07/08 and wasted basic rate for 06/07. Do dividends actually have to be physically paid when declared. Unfortunately you should be doing your dividend planning both before the 5th April in ay tax year and before the end of the company's accounting year.

Backdating documents for events that didn't take place would be viewed as heinous and could not be recommended.

If you got this far and the answer to the above questions is YES, it is now time to carry out an initial analysis – which is free of charge.

This will determine if there is an opportunity to claim additional Capital Allowances.