Talk 3: Buildings (CAA 2001, s. 21)

In this talk, capital allowances specialist Ray Chidell focuses on section 21 of the Capital Allowances Act 2001: "Buildings". He explains the interaction of statutory and case law principles in this area.

Ray notes the wide scope of the exclusion for buildings, but also starts to illustrate how the effects of the statutory restrictions are modified by other provisions.

This is the first of several talks dealing with Pt. 2, Ch. 3 of CAA 2001 ("Qualifying expenditure"). Over the next few weeks Ray will examine other aspects of this area of the legislation. To receive a weekly notification as each talk is made available, simply email CAs@claritax.co.uk.

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

Видео Talk 3: Buildings (CAA 2001, s. 21) канала Claritax Books