Objectives

This webinar will be a complete review of capital allowances available to businesses and trading companies. The basic rules will be explained, and more complex areas explained in depth. At the end of the session you will be able to confidently advise clients on what allowances are available to them an how best to make use of available claims.

Key topics

Capital Allowances on Plant and machinery

Capital allowances and the super-deduction
50% or SR allowance
Capital allowances – full expensing
Capital allowances - AIA

Recap & Refresher – plant in buildings

Capital allowances - What is plant?
End of Furnished Holiday Letting – capital allowances impact
Integral Features
Fixtures in buildings generally

Capital allowances on cars

Zero emission cars
Main pool
Special rate pool
Double cab pick-ups

Structures & Buildings allowance

Overview
SBA - Detail from Regulations
Structures and buildings allowance – FA 2020

Other capital Allowances

Electric vehicle charging points
Plant and machinery in Freeports
Structures and buildings within Freeports
Investment Zones

Relief for remediation of contaminated land

Overview
Contamination
Reinstatement of derelict land
Qualifying activities

Who should attend

All professional staff working in tax for business clients.

Training

Resources

Consultancy

Marketing

Partners

About