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An ACCA professional courses event

This course covers the key issue of whether spend is revenue or capital. The course will also look at capital allowances claim on the capital spend including when to claim and how much to claim, and how to obtain relief for capital spend that does not qualify for capital allowances. 

Key areas covered

  • revenue v capital
  • allowances on plant and machinery, including short life assets 
  • allowances on cars including optimum choice of car and consideration of buying v leasing
  • allowances on fixtures in commercial property
  • allowances planning.

Learning outcomes

  • a good understanding of revenue v capital expenditure
  • an appreciation of the allowances available on capital spend
  • a thorough understanding of the allowances available on cars and a comparison with the leasing alternative
  • an awareness of planning opportunities.

Who should attend

Finance directors, finance controllers and individuals who advise businesses on strategic matters. This course is also aimed at accountants and tax advisers, who are involved in preparing the accounts and corporation tax computations of the company. 

Speaker details

Dean Wootten, FCA CTA; Lecturer and tax consultant


Cost per delegate 260 GBP


Book online

Book online

Call to book
+44 (0)207 059 5910
Email us to book


ACCA Headquarters
29 Lincoln's Inn Fields


Date: 14 November 2014
Start Time: 14:00 GMT
Duration: 4 hours
CPD Units: 4