Capital Allowances - Maximising Relief

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.