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