25 Things To Know About Capital Allowances in 2025

Introduction

Never before have capital allowances been so front and centre of the Government’s drive to encourage investment, with a range of new key measures introduced including full expensing, super deductions and designated Freeports with their own tax regime.

This virtual classroom session will cover the latest tax reliefs as well as some of the restrictions.

It will be practical, using real case studies to highlight the benefits. It will also recap on key issues when buying and selling property.

What You Will Learn

This live and interactive course will cover the following:

• 100% full expensing
• 130% super deductions/50% first year allowances
• Freeports
• Annual investment allowances
• Capital contributions to tenants fit outs
• Structures and buildings allowances
• Land remediation relief
• Capital v revenue
• General rate pool v special rate pool allowances
• Why capital allowances are not fully claimed
• CPSEs
• Tax refunds and case studies
• Capital allowances and residential properties
• Approach to buying and selling and contract wording
• Common misconceptions
• Furnished holiday lets/other residential
• Works incidental to plant and machinery - s25 CAA2001
• Hotels and ambience
• Dealing with HMRC
• Capital allowances and sampling
• Risk areas
• Preliminaries and fees
• Recent capital allowances claims
• Record keeping
• Practical case studies

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.