Talk 28: Enhanced capital allowances

In this video, capital allowances specialist Ray Chidell considers so-called enhanced capital allowances (ECAs), a name used for first-year allowances that are available for qualifying expenditure on energy-saving and “environmentally beneficial” plant and machinery.

Ray shows the types of expenditure for which these allowances are available, and outlines the key conditions for claiming relief. He also covers the related relief that allows loss-making companies to claim a non-taxable cash payment by surrendering the losses that relate to ECA expenditure.

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The 2015-16 editions of Ray’s two capital allowances books can now be ordered at: http://www.claritaxbooks.com.

This talk was sponsored by Six Forward Capital Allowances.

© Claritax Books, 2015

Видео Talk 28: Enhanced capital allowances канала Claritax Books