Capital allowances are, inherently, a complex area for the tax and accountancy professions. Given that no statutory definition of plant and machinery on which the majority of such allowances are claimed exists, there is constant debate and frequent tribunals as to what qualifies as plant, and what qualifies for this tax deduction.

Similarly, while the maximum amount of allowance one entity can receive on purchasing an eligible asset never changes, the emphasis from a tax planning viewpoint is skewed to the timing of when such claims are recognised, to increase tax efficiency for the entity concerned.