Course contents

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
Course type
General tax