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caroline.philpott@lexisnexis.co.ukB1307 Disposal of super deduction assets
Tolley CPD
Disposal of super deduction assets
Robert Jamieson
Seminar
This Seminar is 27 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) 130% First Year Allowance
- 3) 50% First Year Allowance
- 4) Pre-3 March 2021 contracts
- 5) Accounting period straddling 31 March 2023
- 6) Disposal of assets attracting 130% FYA
- 7) Illustration - Arthur Antiques Ltd
- 8) Disposal following a partial 130% FYA claim
- 9) Disposal of special rate assets attracting 50% FYA
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