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Talk 24: Budget special – Annual Investment Allowances

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In this video, capital allowances specialist Ray Chidell looks at capital allowances issues arising in the recent summer Budget. Ray’s main focus is on the forthcoming reduction in the level of the annual investment allowance. He considers the transitional rules that apply for chargeable periods spanning 1 January 2016 and illustrates those rules with a worked example. Ray also picks up another change, announced at the time of the Budget, that will affect residential landlords. To receive a weekly notification as each talk is made available, email [email protected] 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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