An article on the practical aspects of making capital allowances claims on construction works that are accounted for as Work in Progress.

A salient reminder on the need for owners (in this case a farming partnership) to plan all stages for tax purposes

Warehouse treated as a 'cold store' and 'silo for temporary storage' enabling capital allowances win at Tribunal.

A short online course on the new capital allowances super deductions designed to inform students on how the relief operates, key timings etc

Following last month’s budget announcement on the Capital Allowances Super Deduction, we have received a response from the Capital...

Today’s budget announced a temporary increase in tax relief for companies who invest in certain types of new plant and machinery

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...

On 5th February the government passed the legislation announced in Budget 2020 to extend and tighten the availability of 100% First Year...

The case of Revenue and Customs Commissioners v SSE Generation Ltd [2021] will be of interest to anyone involved in capital allowances...

Co-operation and planning with fixtures sales are essential to make the most of any capital allowances in the deal involved

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

The OTS has now concluded its latest review into capital allowances elections and made the following recommendations

If you spend money on plant or machinery (including certain fixtures) for use in your business and regularly dispose or scrap them..

A unique feature of a furnished holiday letting (FHL) compared to other types of residential property businesses is the ability to claim...

Budget 2020 – Capital Allowances Summary

Encouraging new business investment is going to be high on the Chancellor’s agenda in next months Budget and there are two areas where we...

The Office of Tax Simplification has published a document setting out the scope of a new review into simplifying claims and elections.

Statistically based sampling for major UK pub expansion.

SSE win hydro tax case on structures as plant

We take a look at one of the core reliefs for capital expenditure on purchasing or developing properties a a furnished holiday let.