Capital Allowances on Plant & Machinery Expenditure

Introduction

As a tax agent or advisor, you play an important role in helping your clients to get their tax returns correct.

This virtual classroom session will provide practical guidance on the errors that commonly occur in relation to capital allowances for plant and machinery.

What You Will Learn

This live session will cover the following:

• 100% full expensing
• 130% Super capital allowances
• Qualifying for plant and machinery allowances
• Developments/refurbishments
• Missed capital allowances opportunities
• 150% decontamination allowances
• Acquisitions - key issues when buying and selling properties
• Structures and Buildings Allowances
• Common capital allowances errors to avoid
• Repairs v capital allowances
• Record keeping
• Structures and buildings allowances
• Freeports
• Practical case studies

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.