Device, system and methods for flexible resource allocation are described. In particular, there is described a user receive a user equipment configured to receive higher-layer configuration of flexible resource allocation; receive dynamic information on the downlink resource allocation in a given downlink (DL) subframe; split the resource allocation into resource allocation sub-blocks; independently decode physical downlink shared channel (PDSCH) within each resource allocation sub-block; AND report ACK/NACK for the resource allocation.