Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.

Plant and machinery: general principles

by Stephen Relf

The general principles for making a claim for capital allowances for plant and machinery

15 mins
Course status: Not yet started
Released in November 2023
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Pooling

by Stephen Relf

The rules for pooling for capital allowances

15 mins
Course status: Not yet started
Released in November 2023
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The Annual Investment Allowance (AIA)

by Stephen Relf

100% capital allowance for plant and machinery

15 mins
Course status: Not yet started
Released in November 2023
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First Year Allowances (FYAs)

by Stephen Relf

First year allowances, including the categories of qualifying expenditure

15 mins
Course status: Not yet started
Released in November 2023
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Particular assets

by Stephen Relf

How capital allowances are given for particular assets, including integral features and fixtures

15 mins
Course status: Not yet started
Released in November 2023
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Other capital allowances

by Stephen Relf

Research and development allowances and structures and buildings allowances

20 mins
Course status: Not yet started
Released in November 2023
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Equipment leasing

by Stephen Relf

Hire purchase, operating leases and finance leases

10 mins
Course status: Not yet started
Released in November 2023
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