高顿网校小编就为学员们解释了Capital allowance资本减免，为之后的学习提高效率。
 
　　- Saving in tax payments should be treated as a cash saving arising from the acceptance of the project;
　　- Usually, written down allowance on cost of plant and machinery at the rate of 25% on reducing balance method;
　　- Capital allowance would lead to reduction in taxes, and also can be seen as a cash inflow;
　　- It can be used to reduce taxable profit;
　　- When the asset is sold, the differences between the selling price and NBV at the time of sale would be a taxable profit(Balancing charge) or tax allowable loss(Balancing allowance);
　　- It can be assumed that full year’s allowance in the year of purchase and none in the year of disposal.
 
　　最后，高顿网校小编预祝考生们顺利通过考试！