A-Z index

Investment deductions

Depreciation and capital expenses and allowances
Capital allowance measures contain the rules for calculating the decline in value of depreciating assets.
Effective life of an asset
To use either of the depreciation methods, you have to work out how long the asset can be used to produce income - its effective life.
Interest, dividend and other investment income deductions
You can claim a deduction if you are able to show that you incurred expenses earning interest, dividend or other investment income.