Winners and losers from capital allowances changes episode artwork

EPISODE · Feb 2, 2026 · 3 MIN

Winners and losers from capital allowances changes

from The ICAEW Guide to Successful Job Search · host ICAEW

The new 40% first year allowance (FYA) may benefit some businesses, including those in the leasing sector. However, more businesses could lose out because of the cut in the main rate of the writing down allowance (WDA).

The new 40% first year allowance (FYA) may benefit some businesses, including those in the leasing sector. However, more businesses could lose out because of the cut in the main rate of the writing down allowance (WDA).

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Winners and losers from capital allowances changes

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How long is this episode of The ICAEW Guide to Successful Job Search?

This episode is 3 minutes long.

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This episode was published on February 2, 2026.

What is this episode about?

The new 40% first year allowance (FYA) may benefit some businesses, including those in the leasing sector. However, more businesses could lose out because of the cut in the main rate of the writing down allowance (WDA).

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