Talk 1: An Introduction to Capital Allowances

In this first talk, Ray Chidell – capital allowances expert and author of various books on the subject – introduces the series, gives an outline of the topics to be covered, and explains the first principles of claiming capital allowances.

Ray looks at the meaning of capital expenditure, with reference to statutory provisions and the extensive case law, and with a particular focus on the case of British Insulated and Helsby Cables, and especially the concept of the “enduring benefit”. There is also a general overview of the Capital Allowances Act 2001.

The two capital allowances books mentioned in the video are available at: http://www.claritaxbooks.com, and are discounted when bought together.

This talk was sponsored by Six Forward Capital Allowances.

© Claritax Books, 2015

Видео Talk 1: An Introduction to Capital Allowances канала Claritax Books