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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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A business’s ‘non-qualifying’ costs in a project can tell you a lot about their appetite to risk and approach to tax.
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.
Bryan Crawford
May 24 min read
Capital Allowances Tax Tribunal Case Summary 2019
Case law and tribunal decisions are how statutory interpretation evolves. It can reinforce long term views and sometimes challenge the...
Bryan Crawford
Dec 13, 20193 min read
Golden Contract Data Centre in Tax Tribunal
Availability of 100% enterprise zone allowances through the use of a “Golden Contract” for the creation of data centres
Bryan Crawford
Dec 13, 20193 min read
HMRC wins £83m capital allowances case on software
HMRC wins £83m capital allowances case on software
Bryan Crawford
Oct 1, 20183 min read
Avoidance of tax should not be your primary motive – it’s the law!
Avoidance of tax should not be your primary motive – it’s the law!
Bryan Crawford
Apr 9, 20183 min read
Misleading advertising on SDLT avoidance
Misleading advertising on SDLT avoidance
Bryan Crawford
Apr 9, 20182 min read
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