Capital Allowances on Construction & Property Expenditure, Plant & Machinery & Other Allowances

Introduction

Capital allowances are central to Government’s drive to encourage investment, particularly in light of higher 25% corporation tax.

This new virtual classroom seminar will provide you with a better understanding of how to claim allowances in practice when constructing or refurbishing or buying and selling property.

Presented by expert speaker John Lovell, this session contains practical real life case studies and will include discussion of full expensing and the £1m annual investment allowance.

This session is aimed at accountants, tax advisors, lawyers, and property professionals.

What You Will Learn

This live and interactive session will cover the following:

• 100% full expensing
• 50% first year allowances
• Qualifying for plant and machinery allowances
• Designated freeports with their own tax regimes
• Developments/refurbishments
• Land remediation relief
• Missed capital allowances opportunities with examples plant and repairs
• Acquisitions - key issues when buying and selling properties
• Practical case studies
• Repairs v capital allowances
• 150% decontamination allowances
• Capital contributions
• Structures and buildings allowance
• Annual investment allowance
• Common capital allowances errors to avoid
• Recent capital allowances cases law

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.