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CPD EVENTS
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COURSE OUTLINE
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Overview of capital allowances
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Key definitions for capital allowance claims
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Rates of capital allowances including initial allowance, annual allowance and notional allowance
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Treatment of hire purchased assets
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Treatment of small value assets
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Assets used for less than two (2) years
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Assets held for sale
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Accelerated capital allowance
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Industrial Building Allowance
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Treatment on controlled transfers
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Treatment on unabsorbed capital allowances
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Reinvestment allowance