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22 October 2019

25 Things you should know about capital allowances

Category: MASTER COURSE

This course considers the important distinction between revenue and capital expenditure and reviews some practical issues and recent case law relating to areas of difficulty such as repairs and improvements.

Who should attend?
This course will be of benefit to accountants, lawyers and other professionals who advise on, or are involved with, capital expenditure by businesses in the UK.

What you will gain
The course considers the important distinction between revenue and capital expenditure and reviews some practical issues and recent case law relating to areas of difficulty such as repairs and improvements.

It will cover the distinction between plant and machinery and what allowances can be claimed; Writing Down Allowances, the Annual Investment Allowance and 100% First Year Allowances.

It will also cover the transfer of allowances when buildings are purchased and relevant elections that should be made.

Programme outline

  • the difference between revenue and capital expenditure and areas of difficulty in practice
  • the definitions of ‘plant’ in the Capital Allowances Act 2001 and case law
  • building alterations associated with the installation of plant
  • features integral to a building
  • the annual investment allowance - how it works and anti-avoidance
  • writing down allowances
  • the rules for cars
  • allowances for leasing (and hire purchase) compared to buying
  • capital allowances for websites

The course has morning and afternoon sessions available. Please see individual dates below for details. Refreshments are included.
3 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.

Booking Information

Date Location Price
22 October 2019 - 14:00 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.


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25 Things you should know about capital allowances

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: http://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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