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 2024 may vary.