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The webinar is an update and refresher on thetax treatment of plant and machinery


The contents will cover:

  • What is plant and machinery
  • The main legislation     
  • S21 Buildings
  • S22 Structures
  • S23 Overrides
  • List A, B and C
  • What goes in what pool?
  • What allowances can be claimed?
  • What expenditure to bring in?
  • Enhanced relief
  • Current FYAs
  • The Annual Investment Allowance
  • Super-deduction
  • Disposal of assets where super-deduction has been claimed
  • Full expensing
  • What to claim?

Capital allowances - plant and machinery

SKU: W-CA-PM-June2024
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