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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.

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.

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...

An overview of the latest developments in 'Full Expensing' following the UK Chancellor's Autumn Statement 2023

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

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

Summary of capital allowances announcements in Kwasi Kwarteng's first fiscal statement to try and stimulate growth in the UK economy.

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

Our working arrangements and office environments are changing; as is what we expect from the spaces we utilise for developing business...

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

An article on the tax treatment of costs for specialist building parts in uranium treatment facility

An article on a tax case that deals with capital allowances on the windfarm costs at Gunfleet Sands

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