+44 (0) 330 161 1234
technical.helpdesk@lexisnexis.co.ukB1533 A reminder on capital allowances
Tolley CPD
A reminder on capital allowances
Jeremy Mindell
Seminar
This Seminar is 16 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Capital allowances - pooling
- 2) Disposals
- 3) Full expensing (from 01 April 2023 replaced the Super Deduction (SD))
- 4) Budget Changes
- 5) General pool WDA
- 6) FYA for main-rate assets
- 7) The function test
- 8) Capital allowances
- 9) Case Law Tests for plant - the historical perspective, but still important!
- 10) Some exclusions from CAs
- 11) Structure or plant?
- 12) Plant or Machinery
- 13) HMRC v SSE Generation Ltd [2021] EWCA Civ 105
- 14) HMRC v SSE Generation Ltd [2021] EWCA Civ 105
- 15) List B - excluded structures - S22, CAA 2001
- 16) HMRC v SSE Generation Ltd [2021] EWCA Civ 105
- 17) The Mersey Docks and Harbour Company Limited v HMRC [2024] UKFTT 1163
- 18) The Mersey Docks and Harbour Company Limited v HMRC [2024] UKFTT 1163
+44 (0) 330 161 1234
technical.helpdesk@lexisnexis.co.uk
