Capital Allowances in Bitesize - Maximising Plant & Machinery Expenditure Relief

Introduction

This short webinar provides practical, real-world guidance on common errors in capital allowances for plant and machinery, helping you minimise risk and identify missed opportunities.

Designed for property lawyers, accountants, banking professionals, and tax advisers, this webinar assumes a working knowledge of capital allowances legislation.

What You Will Learn

This webinar will cover the following:

• Key allowances and reliefs
  • 100% Full Expensing
  • 50% First-Year Allowances
  • New 14% Allowance for Leased Plant
  • 150% Decontamination Allowances
• Identifying qualifying expenditure
  • What qualifies as plant and machinery
  • Distinguishing capital vs revenue expenditure
  • Grey areas and common pitfalls
• Property and development considerations
  • Capital allowances in developments and refurbishments
  • Structures and Buildings Allowances (SBA)
  • Interaction with other reliefs
• Transactions and acquisitions
  • Key issues when buying and selling property
  • Due diligence and documentation
• Maximising opportunities
  • Identifying missed capital allowances
  • Retrospective claims and corrections
  • Planning opportunities for clients
• Common errors to avoid
  • Frequent mistakes seen in practice
  • Best practice approaches
• Practical case studies