Capital Allowances – The UK Regime and Planning Issues

Course

In City of London

£ 545 + VAT

Description

  • Type

    Workshop

  • Location

    City of london

  • Class hours

    6h

  • Duration

    1 Day

Briefing of the UK regime for capital expenditure

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

City of London (London)
See map
138-142 Holborn, EC1N 2NQ

Start date

On request

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.

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Reviews

Subjects

  • Tax Liability
  • Capital Gains Tax
  • Business Income
  • Returns
  • Auditing
  • Company Tax
  • Planning
  • Capital Allowances
  • Tax

Teachers and trainers (1)

Russell  Cockburn

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

£ 545 + VAT