Talk 13: Avoiding errors with fixtures elections

In this video, capital allowances specialist Ray Chidell provides advice on avoiding errors that could invalidate a fixtures election.

Ray considers the statutory requirements for a valid election, stresses once more the necessary distinction between fixtures and moveable plant, and comments on the segregation of integral features and other fixtures. He looks at the practicalities of identifying the fixtures that are covered by the election.

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Ray’s two capital allowances books are available at: http://www.claritaxbooks.com.

This talk was sponsored by Six Forward Capital Allowances.

© Claritax Books, 2015

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