Two hours to tax confidence - Capital allowances (March 2027)
Timing: 09.30–11.30 (UK time)
AAT Masterclass: This up-to-date, trainer-led live session will equip participants with the knowledge and confidence to navigate the complexities of Capital Allowances.
Exclusive discounts for AAT members: From £41.00 to £45.00 (Non-members £63.00)
Course Type
Live online course
Date
23 Mar 2027, 09.30
Length
2 hours
What you’ll achieve
- Understand the range of Capital Allowances available and when they can be claimed, by who and when
- Identify which types of expenditure qualify for specific allowances
- Differentiate between the rules that apply to companies, landlords, sole traders and partnerships
- Recognise the implications of using the cash basis and how this affects Capital Allowances claims
- Evaluate the options available when claiming Capital Allowances and make informed decisions to maximise tax relief.
- Identify common areas of risk and ensure compliance with current requirements
About this course
Capital Allowances remain a key area of tax planning and compliance, particularly as businesses continue to invest in property, equipment and other qualifying assets. With ongoing legislative developments and a variety of reliefs available, finance professionals need to understand not only what can be claimed, but also how to achieve the most beneficial outcome for their clients or organisations. Delivered by Carl Bayley, author of a series of plain English tax guides designed specifically for the non-specialist, this practical masterclass explores qualifying expenditure, the different allowances available, and the varying rules that apply to companies, landlords, sole traders and partnerships. You'll gain a deeper understanding of the choices available when making claims, helping you maximise relief while maintaining compliance.
- Finance professionals seeking a comprehensive update on Capital Allowances legislation, compliance requirements and recent developments
- Accountants whose role includes advising on, or assessing, the tax implications of capital expenditure
- Professionals responsible for preparing or reviewing tax returns
- Public sector personnel involved in property management, particularly those advising on property acquisitions, improvements and disposals
- AAT professional members (AATQB, MAAT and FMAAT)
Meet the Speaker(s)
Carl Bayley
Author and PresenterCarl Bayley
Author and PresenterCarl Bayley is the author of a series of plain English tax guides designed specifically for the layperson and the non-specialist. His particular speciality is his ability to take the weird, complex, inexplicable world of taxation and set it out in the kind of clear, straightforward language taxpayers themselves can understand. Carl takes the same approach when speaking on taxation, a role he frequently undertakes with great enthusiasm, including his highly acclaimed annual ‘Budget Breakfast’ for the ICAEW. He has spoken on taxation on radio and television, including the BBC’s ‘It’s Your Money’ programme and BBC Radio 2’s Jeremy Vine Show.
Carl is a past Chairman of the Tax Faculty of the ICAEW and former member of the Institute’s governing Council and Board. Aside from his tax books, Carl is an avid creative writer. To date, he has published three novels in The Souls Series. When he isn’t working, he takes on the equally taxing challenges of hill walking and horse riding: his Munro tally is now 106 and, while he remains, at best, an intermediate rider, his progress is cantering along nicely. Carl lives in the Scottish Borders, where he enjoys spending time with his partner, Linda.
Read moreOverview
Live online course |
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2 hours |
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Tax |
Syllabus
- What Capital Allowances are available, to who, and when
- Qualifying expenditure
- Plant and machinery: a detailed look at the definition and the boundaries
- Cars and other vehicles
- Buildings and structures
- Tax implications of fixed asset disposals
- The impact of using the cash basis
- Choosing the best capital allowances to claim
How to access
Purchase securely online, and we’ll send you further instructions and your booking confirmation explaining how to attend the live masterclass.




