B1167 What is the time limit for a capital allowances claim?
Tolley CPD
What is the time limit for a capital allowances claim?
Robert Jamieson
Seminar
This Seminar is 16 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Annual Investment Allowance
- 3) Claiming allowances
- 4) Time limits - income tax and capital allowances
- 5) Time limits for companies
- 6) Example
- 7) Recent Upper Tribunal decision
- 8) First Tier Tribunal
- 9) Upper Tribunal decision