Course outline:
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 Full Expensing
CPD Hours: 3
Contents for 2027 are to be provided nearer to the course.
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