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
The content for online courses predating 2020 may vary.
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