Capital Allowances

WHAT WILL I GET OUT OF IT?
• overview of the reform of capital allowances.

KEY FEATURES
• details of the most significant reform to the capital allowances system since 1974
• hybrid rates of writing down
• plant and machinery writing down written down
• the new annual investment allowance
• treatment of motor vehicles
• integral assets – a new class of expenditure
• industrial buildings and agricultural land and buildings – the changes explained.

LECTURER
Paul Soper FCCA,
Lecturer, Broadcaster and Consultant