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Talk 1: An Introduction to Capital Allowances

34 ratings | 10833 views
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
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Text Comments (4)
sean vincent (3 years ago)
Great effort. However extremely wordy. A point that can be explained in 2 minutes should not take almost 5
Sean's point was that you have provided TOO MUCH information or not made it concise enough, not TOO LITTLE information. I personally find the title misleading.. this is certainly not an introduction to capital allowances for someone who has only recently come across the term.
Claritax Books (3 years ago)
+sean vincent Hi Sean. Thanks for your comment. This first talk was more of an introduction but, as you may have seen, we have now uploaded nearly 20 videos dealing with some quite complex CAs rules. We hope you will find them helpful! Best wishes, Ray
Siti Hanis Zainuddin (3 years ago)
thank you

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