UK Capital Allowances Reforms 2023
Proposals for UK Capital Allowances Reforms 2023 with links to survey details.
Blog
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
- Apr 20
- 3 min
Revitalise, Adapt and Grow
Our working arrangements and office environments are changing; as is what we expect from the spaces we utilise for developing business...
Bryan Crawford
- Apr 11
- 8 min
Dealing in Capital Allowances
An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)
Bryan Crawford
- Mar 2
- 2 min
A test of the function test in a highly regulated and sophisticated asset
An article on the tax treatment of costs for specialist building parts in uranium treatment facility
Bryan Crawford
- Mar 2
- 6 min
Windfarm design, survey and construction management costs
An article on a tax case that deals with capital allowances on the windfarm costs at Gunfleet Sands
Bryan Crawford
- Feb 1
- 2 min
Non-Resident Landlords Taxation Update
Article exploring changes to Non-Resident Landlords tax and capital allowances opportunities
Bryan Crawford
- Feb 1
- 5 min
Top Capital Allowances Opportunities
Article exploring the most common areas of opportunity in balance sheet and construction project tax analysis
Bryan Crawford
- Dec 7, 2021
- 7 min
CAPITAL ALLOWANCES 2021
A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related...
Bryan Crawford
- Sep 14, 2021
- 7 min
Work in Progress and Capital Allowances
An article on the practical aspects of making capital allowances claims on construction works that are accounted for as Work in Progress.
Bryan Crawford
- Aug 5, 2021
- 2 min
Farming Partnership Loses Holiday Cottage Tax Claim
A salient reminder on the need for owners (in this case a farming partnership) to plan all stages for tax purposes
Bryan Crawford
- Aug 5, 2021
- 4 min
Specialist potato storage warehouse win for taxpayer
Warehouse treated as a 'cold store' and 'silo for temporary storage' enabling capital allowances win at Tribunal.
Bryan Crawford
- Jun 24, 2021
- 1 min
Free Online Super Deductions Course
A short online course on the new capital allowances super deductions designed to inform students on how the relief operates, key timings etc
Bryan Crawford
- Apr 7, 2021
- 2 min
Super Deductions for Landlords Update
Following last month’s budget announcement on the Capital Allowances Super Deduction, we have received a response from the Capital...
Bryan Crawford
- Mar 3, 2021
- 4 min
Super Deductions for Capital Expenditure
Today’s budget announced a temporary increase in tax relief for companies who invest in certain types of new plant and machinery
Bryan Crawford
- Feb 8, 2021
- 4 min
Reduce Workload and Costs in Your Claims
How do you get the best capital allowances results for your business for the least amount of work and hassle – the answer could lie in...
Bryan Crawford
- Feb 8, 2021
- 2 min
Tighter Incentives for Green Cars on Statute Books
On 5th February the government passed the legislation announced in Budget 2020 to extend and tighten the availability of 100% First Year...
Bryan Crawford
- Feb 3, 2021
- 6 min
Defending Structure Claims as Plant
The case of Revenue and Customs Commissioners v SSE Generation Ltd [2021] will be of interest to anyone involved in capital allowances...
Bryan Crawford
- Dec 1, 2020
- 6 min
The Importance of Working Together
Co-operation and planning with fixtures sales are essential to make the most of any capital allowances in the deal involved
Bryan Crawford
- Dec 1, 2020
- 2 min
Countdown to COP26
With the UN Climate Change Conference UK 2021 coming to Glasgow in less than 12 months time we wanted to shine a spotlight on tax
Bryan Crawford
- Oct 29, 2020
- 3 min
Capital Allowances Elections OTS Review
The OTS has now concluded its latest review into capital allowances elections and made the following recommendations