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A rates mitigation scheme for 'occupation' might be effective for non-domestic rates purposes but is unlikely to withstand scrutiny for 'use' in claims for Structures and Buildings Allowances.

When presented with a tax computation for review, the most important category of expenditure that frequently reveals hidden behaviours and compliance risk is what has been treated as ineligible for a tax deduction – the ‘non-qualifying’ costs.

Court of Appeal decision summary on the pre-construction (operational studies) costs for a major offshore windfarm.

Motor deals succeeds at Tax Tribunal on treatment of conversion costs being eligible for 100% 'Business Premises Renovation Allowance'

Tax Tribunal determines that expenditure on a new quay wall qualifies for plant and machinery allowances

In 2024, HM Revenue & Customs (HMRC) has been sharpening its focus on compliance checks for commercial real estate and infrastructure deals

Invest, Invest, Invest

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.

Learn about the UK's special tax sites and the potential Enhanced Capital Allowances available with example comparison and links to maps.

An article covering some of the most common tax pitfalls and opportunities on works to an existing building with tips and links.

This recent tax case concerns the capital allowances treatment of 26 timber log camping pods at an outdoor activity centre in Wales.

The Upper Tribunal (UT) has now considered last year's First-tier tax (FTT) tribunal decision on the capital allowances treatment of...