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What does the pooling requirement for capital allowances fixtures entail?

Original date of publication 25 May 2012, republished for technical reasons, without any changes, on 16 July 2015.

On the new rules for claiming CAs on fixtures - what exactly does the pooling requirement entail? I have seen it suggested somewhere that it means the expenditure has to be notified to HMRC, but is that correct in terms of the process for claiming CAs? Do companies actually send in a listing of assets which are within their CA pools when they claim CAs in their CT returns?

Anonymous (Private practice)

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