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£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £50.83+VAT per place).
This session will cover the important basic principles of capital allowances, together with the main topical planning issues and developments which have arisen in the last twelve months or so.
WHO SHOULD ATTEND?
Anyone advising SMEs on taxation.
- Definition of plant and machinery
- The date that expenditure is incurred
- Writing down allowances
- Annual investment allowance
- Integral features
- Pooling of fixtures and fixtures elections
- Enhanced capital allowances
- Other business reliefs