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.
New credit option for 2020
Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.