Capital Allowances

Quorum Training Ltd.
London, United Kingdom

Course Format: Classroom | E-learning | Virtual Class | Online | On-site | Blended | Self-paced

Course Description:

'' This course aims to provide a thorough review of the UK’s system of tax relief for business capital expenditure. It examines the latest available guidance from HMRC and the courts on the interpretation of plant and machinery and other capital allowances and offers delegates the chance to update their knowledge in this complex area of tax legislation.

In general the course is statute and case law based but it is also intended to show how precedents are applied in practice.

Programme

STATUTORY DEVELOPMENTS

Changes in recent Finance Acts
Buildings and structures/fixtures and fittings
Plant leasing changes
Likely future developments
PLANT AND MACHINERY ALLOWANCES

What is plant?
Case law review and current disputes
Long and short life assets
When is expenditure incurred?
Timing rules
INDUSTRIAL BUILDINGS

What is an industrial building?
Qualifying exependitures
Case law review and current issues
Problem trades ¨C storage and warehousing
Disposals
MODERN TECHNOLOGY

Research & development reliefs and tax credits
Intangibles and intellectual property
Computer software
UNUSUAL BUSINESSES

Mineral extraction
Agricultural buildings
Waste disposal
Shipping allowances
Sports grounds and stadia
Allowances for hotels
...''

Phone:+44 (0)20 7388 2044

School Address:

Quorum Training Ltd,
Tavistock House,
Tavistock Square,
London WC1H 9TW

Jobs & Resumes: London
Houses & Roommates: London

Internal Audit and Risk Management Workshop
Auditing Business Processes
Computer Auditing
Auditing the Procurement Process
Contract Audit
Audit of Construction Contracts
Risk Assessment for Internal Audit Planning and in Audit Engagements
Planning and Managing the Work of an Internal Audit Department
Measuring Internal Audit Performance
The Forensic Audit
Corporation Tax
Planning with Capital Allowances
Taxation of Groups
Tax Planning for UK Companies and Groups
Tax Planning For Corporate Transactions
Taxation of Property Transactions
Construction Industry Scheme
Upstream Oil and Gas Taxation
International Tax Planning

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