Capital Allowances – Refresher and Update

This course will provide attendees with a review of the system for relief of capital expenditure by businesses.  It will consider practical problem areas and current topical issues.

Content will include:

• Identifying capital expenditure and the meaning of ‘repair’
• Plant and machinery – meaning and eligibility
• Claiming plant and machinery allowances, including the AIA and integral features
• Specific issues with capital expenditure on plant
• Recent developments including the Structures and Buildings Allowance