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  2. Capital allowance - Wikipedia

    en.wikipedia.org/wiki/Capital_allowance

    Capital allowances is the practice of allowing tax payers to get tax relief on capital expenditure by allowing it to be deducted against their annual taxable income. . Generally, expenditure qualifying for capital allowances will be incurred on specified capital assets, with the deduction available normally spread over ma

  3. United Kingdom corporation tax - Wikipedia

    en.wikipedia.org/wiki/United_Kingdom_corporation_tax

    There was a matching reduction in the basic income tax rate on dividends to 10%, while a new higher-rate of 32.5% was introduced which led to an overall effective 25% tax rate for higher rate taxpayers on dividends (after setting this "notional" tax credit against the tax liability).While non-taxpayers were no longer able to claim this amount ...

  4. Inland Revenue - Wikipedia

    en.wikipedia.org/wiki/Inland_Revenue

    Together with the House Tax and the Window Tax, they came to be known as the 'assessed taxes' and were intended as a progressive form of taxation on the wealthy. [ 5 ] Income tax was introduced in various forms in 1797, 1799, 1803 to 1816, and then reintroduced in 1842 as an annual tax which is formally renewed in each year's Finance Act .

  5. Package boiler - Wikipedia

    en.wikipedia.org/wiki/Package_boiler

    A package boiler is a factory-made boiler. Package boilers are available in a range of standard designs. Package boilers are used for heating and act as a steam generator for small power purposes such as self-powered industrial plants. Package boilers are low pressure designs.

  6. Share Incentive Plan - Wikipedia

    en.wikipedia.org/wiki/Share_Incentive_Plan

    SIPs are a HMRC (His Majesty's Revenue & Customs) approved, tax efficient all employee plan, which provides companies with the flexibility to tailor the plan to meet their business needs. SIPs are becoming increasingly popular with companies that want to engage their workforce and recruit and retain key employees.

  7. Making Tax Digital - Wikipedia

    en.wikipedia.org/wiki/Making_Tax_Digital

    HM Revenue and Customs (HMRC) states that the main goal of MTD is to make tax administration more effective, more efficient and simpler for taxpayers. [ 2 ] The changes are expected apply to a wide range of taxpayers, including most businesses, micro-businesses, self-employed people and landlords, as well as individual taxpayers.

  8. History of taxation in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/History_of_taxation_in_the...

    The Friend of the People; & his Petty New Tax Gatherer paying John Bull a visit (1806), James Gillray. The history of taxation in the United Kingdom includes the history of all collections by governments under law, in money or in kind, including collections by monarchs and lesser feudal lords, levied on persons or property subject to the government, with the primary purpose of raising revenue.

  9. Boiler - Wikipedia

    en.wikipedia.org/wiki/Boiler

    A boiler is a closed vessel in which fluid (generally water) is heated. The fluid does not necessarily boil. The heated or vaporized fluid exits the boiler for use in various processes or heating applications, [1] [page needed] [2] [page needed] including water heating, central heating, boiler-based power generation, cooking, and sanitation.