top of page
Blog
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
Search


Would a Rates Mitigation Scheme for Vacant Properties Trigger a Qualifying Use for Structures and Buildings Allowances?
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.

Bryan Crawford
May 165 min read


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


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
Mar 185 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
Jan 93 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
Dec 2, 20246 min read


Autumn Budget 2024 - Capital Allowances Update
Invest, Invest, Invest

Bryan Crawford
Oct 31, 20243 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 26, 20249 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
Feb 27, 20246 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
Jan 19, 20244 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 30, 20233 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
Nov 22, 20235 min read


Capital Allowances Summary 2022
A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related announcement

Bryan Crawford
Dec 21, 20225 min read


Capital Allowances Autumn Statement
With no new capital incentives to aide investment and growth, it is a back-to-basics approach to claim optimisation which has become...

Bryan Crawford
Nov 18, 20224 min read


Capital Allowances (Mini-Budget) Update
Summary of capital allowances announcements in Kwasi Kwarteng's first fiscal statement to try and stimulate growth in the UK economy.

Bryan Crawford
Sep 23, 20222 min read


UK Capital Allowances Reforms 2023
Proposals for UK Capital Allowances Reforms 2023 with links to survey details.

Bryan Crawford
May 10, 20228 min read


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 20, 20223 min read


Dealing in Capital Allowances
An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)

Bryan Crawford
Apr 11, 20228 min read


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, 20222 min read


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
Mar 2, 20226 min read


Non-Resident Landlords Taxation Update
Article exploring changes to Non-Resident Landlords tax and capital allowances opportunities

Bryan Crawford
Feb 1, 20222 min read
bottom of page