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Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
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Bryan Crawford
9 hours ago5 min read
Significant tax decision on pre-construction costs in major projects
Court of Appeal decision summary on the pre-construction (operational studies) costs for a major offshore windfarm.
Bryan Crawford
Jan 103 min read
Motor dealer succeeds on conversion works capital allowances claim
Motor deals succeeds at Tax Tribunal on treatment of conversion costs being eligible for 100% 'Business Premises Renovation Allowance'
Bryan Crawford
Jan 93 min read
Mersey Docks wins plant and machinery status for 'Quay Wall' in Tax Tribunal
Tax Tribunal determines that expenditure on a new quay wall qualifies for plant and machinery allowances
Bryan Crawford
Dec 2, 20246 min read
HMRC is Sharpening its Compliance Focus on Capital Allowances in Property Deals
In 2024, HM Revenue & Customs (HMRC) has been sharpening its focus on compliance checks for commercial real estate and infrastructure deals
Bryan Crawford
Oct 31, 20243 min read
Autumn Budget 2024 - Capital Allowances Update
Invest, Invest, Invest
Bryan Crawford
Apr 26, 20249 min read
Spotlight on s198 Fixtures Elections with Enhanced Capital Allowances
An invalid s198 election is a potential win-win for HMRC an easy target - don't lose out - find out all you need to know in this article.
Bryan Crawford
Apr 10, 20244 min read
Building in Freeports and Investment Zones - Hype or Real?
Learn about the UK's special tax sites and the potential Enhanced Capital Allowances available with example comparison and links to maps.
Bryan Crawford
Feb 27, 20246 min read
Maximizing Tax Opportunities and Avoiding Pitfalls in Construction Works on Existing Buildings
An article covering some of the most common tax pitfalls and opportunities on works to an existing building with tips and links.
Bryan Crawford
Jan 19, 20244 min read
Camping Pods: How their Use, Form, and Specification Affect Tax Treatment
This recent tax case concerns the capital allowances treatment of 26 timber log camping pods at an outdoor activity centre in Wales.
Bryan Crawford
Nov 30, 20233 min read
Capital Allowances for Offshore Windfarms: Tax Implications for Project Planning and Design Costs
The Upper Tribunal (UT) has now considered last year's First-tier tax (FTT) tribunal decision on the capital allowances treatment of...
Bryan Crawford
Nov 22, 20235 min read
Full Expensing in the UK: An Overview
An overview of the latest developments in 'Full Expensing' following the UK Chancellor's Autumn Statement 2023
Bryan Crawford
Sep 6, 20235 min read
Allowances Statements and SBA claims from non-taxpayers
In this article we explore some of the practical difficulties in making SBA claims in property acquired from non-taxpayers
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