Capital Allowances – The UK Regime and Planning Issues
Course
In City of London
Description
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Type
Workshop
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Location
City of london
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Class hours
6h
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Duration
1 Day
This course reviews in detail the main features of the UK tax relief regime for business capital expenditure and identifies specific planning opportunities.
The course aims to provide delegates with a thorough outline of the UK regime for capital expenditure by businesses (large and small) and to highlight the chief areas to which attention should be paid to ensure accurate tax reporting, compliance and planning.
Facilities
Location
Start date
Start date
About this course
This course will benefit anyone involved in preparing business tax computations and specifically anyone involved on a day to day basis with the formulation and planning of claims for capital allowances.
Reviews
Subjects
- Tax Liability
- Capital Gains Tax
- Business Income
- Returns
- Auditing
- Company Tax
- Planning
- Capital Allowances
- Tax
Teachers and trainers (1)
Russell Cockburn
Teacher
Russell is an independent taxation consultant, author and lecturer. He has presented tax seminars and in-house courses for Quorum Training Limited for 20 years. He is an experienced presenter for a number of professional training organisations on a variety of UK taxation topics throughout the UK.
Course programme
A summary of the current rates and allowances
- Recent changes and developments
- HMRC practices and procedures
- Recent case law decisions
Plant and machinery allowances
- Plant or setting?
- Short and long life assets
- Integral features
- Fixtures
- Timing issues – legal and property tax law issues
- Disposals and interaction with CGT and other taxes
Research and development and tax credit allowances
Intangibles reliefs
Computer software allowances
Unusual industries and activities
Key areas for planning attention
Capital Allowances – The UK Regime and Planning Issues