Syllabus B2
Capital allowances 2 / 6
a) Explain the principles relating to capital allowances on plant and machinery
i) definition of plant
ii) cars
iii) private use assets
iv) short life assets
v) hire purchase and leasing
vi) special rate pool.
b) Prepare capital allowance computations for plant and machinery
i) writing down allowances
ii) annual investment allowance
iii) restrictions.
Capital allowances (WDA)
4:46
Capital allowances (AIA)
4:50
Illustration 1
4:03
Past Exam Question
6:01
Capital allowances
FYA and Cars explanation
4:09
Cars illustration
2:48
Specimen - Section A - Q2
1:49
Past Exam Question
5:41
Past Exam Question
3:18
Ceasing to trade
4:51
Illustration - Bal All/Chg.
2:42
Past Exam Question
1:50
Structural Buildings Allowance
3:24
Illustration - SBA
5:36
What amount to use when disposing?
2:11
Past Exam Question
3:37
Short life assets
7:22
Past Exam Question
2:37
June 12 - Section B - Q13
4:45
CA on commencement and cessation - summary
Syllabus B2CBE Questions
Get started
Previous
B1. Adjustment of trading profits / losses for tax purposes
B. Adjusted Profit / Loss Computations
Next up
B4. Relief for trading losses
B. Adjusted Profit / Loss Computations