Capital Allowances

Claritax Books have published a series of 5 minute videos about capital allowances.

Collectively they cover much more detail than you will require for this exam, so there is no need to watch all of them for the purposes of this module, but they could be a useful resource if you ever need to deal with capital allowances in details when you graduate.

For revision purposes, you may find the following videos helpful:

Talk 7: Integral features

Talk 30: Special rate expenditure

Talk 32 : Cars (continued)

And always remember,AIA and WDAs need to be restricted proportionately if the period of account is less than 12 months.

David

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