Capital allowances refresher and planning
Timings: 09.30-12.45 (UK time)
AAT Masterclass: Refresh your approach to capital allowances and reduce the risk of missed or incorrect claims.
Exclusive discounts for AAT members: From £81 to £90 (Non-members £126)
You will be redirected to an external site for booking.
Course Type
Live online course
Date
03 Nov 2026, 09.30
Length
3 - 5 hours
What you’ll achieve
- build a clearer understanding of capital allowances on plant and machinery
- feel more confident identifying qualifying expenditure and common problem areas
- understand where planning opportunities may be available, including enhanced allowances
- gain clarity on how capital allowances apply to commercial property and construction projects.
About this course
Revisit the fundamentals of capital allowances to keep your business tax planning sharp and ensure you avoid common mistakes.
We'll uncover how expenditure should be analysed, and where common errors arise in practice. You'll come away with a greater understanding of the planning opportunities available when businesses invest in plant, machinery and commercial property, including situations where claims are often overlooked.
This masterclass is for anyone, looking for a detailed refresher on capital allowances, and also the planning opportunities available.
Meet the Speaker(s)
Tim Palmer
Tim Palmer
Tim Palmer is one of the UK’s best known and popular tax presenters. He lectures frequently all over the UK, three or four times a week on a wide variety of taxation topics. He has been presenting tax lectures for over 30 years now! He also writes regular magazine articles for the leading taxation publications.
Alongside his lecturing, Tim also provides tax consultancy services, and specialist tax advice. Previously Tim Palmer was a senior Tax Manager with Howarth Clark Whitehill LLP, advising on all areas of tax and NIC for the firm to their clients. He was also a member of the tax department of P&O where he specialised in Corporation Tax and the Construction Industry.
Read moreOverview
Live online course |
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3 - 5 hours |
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Tax |
Syllabus
During the masterclass Tim will discuss:
- what expenditure qualifies for capital allowances and how claims are identified
- the definition of plant and machinery and areas where classification can be unclear
- expenditure that qualifies for 100 percent relief, including FYAs
- planning considerations around capital allowances and interaction with other taxes
- capital allowances and cars, including recent developments
- treatment of electric vehicles
- capital allowances available when constructing commercial buildings
- the structures and buildings allowance
- sales and acquisitions and the impact on capital allowance claims
- practical case studies to apply the rules in context.
How to access
Purchase securely online, and we’ll send you further instructions and your receipt explaining how to access the training ready for the live training.