Capital Allowances for Construction & Property Expenditure

Introduction

Capital allowances have become a major driver in the UK’s recovery allowances and been so front and centre of the Government’s drive to encourage investment, particularly in light of higher 25% corporation tax.

This webinar will provide you with a better understanding of how to claim allowances in practice when constructing or refurbishing or buying and selling property.

The structures and buildings allowance introduced in the Finance Act 2019 will be explored. In addition, the webinar will outline the implications for capital allowances following the Finance Act 2023. This will include a focus on the 10% full expensing.

The webinar is aimed at accountants, tax advisors, lawyers and property professionals.

What You Will Learn

This webinar will cover the following:

• 100% full expensing
• 130% super deductions and 50% first year allowances
• Designated freeports with their own tax regimes
• Developments/refurbishments
• Land remediation relief
• Missed capital allowances opportunities
• Acquisitions - key issues when buying and selling properties
• Practical case studies
• Repairs v capital allowances
• Capital contributions
• Structures and buildings allowance

This webinar was recorded on 23rd June 2023