Talk 30: Special rate expenditure

In this video, capital allowances specialist Ray Chidell takes a more detailed look at the concept of special rate expenditure.

Ray lists the categories that constitute special rate expenditure, from integral features and some cars to solar panels, thermal insulation costs, and certain other types of expenditure. He then looks at the mechanics of restricting the rate of tax relief for such assets, as well as at the interaction with AIAs and with the special rules for small pools. Ray also touches on the anti-avoidance provisions that prevent businesses from avoiding the special rate restrictions.

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The 2015-16 editions of Ray’s two capital allowances books are now available from: http://www.claritaxbooks.com.

This talk was sponsored by Six Forward Capital Allowances.

© Claritax Books, 2015

Видео Talk 30: Special rate expenditure канала Claritax Books