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