Capital Allowances - Key Issues and Updates for 2025

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 Full Expensing 

For details of our 2024 course click here