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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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Statistically based sampling for major UK pub expansion
Statistically based sampling for major UK pub expansion.

Bryan Crawford
Jan 22, 20202 min read


SSE win hydro tax case on structures as plant
SSE win hydro tax case on structures as plant

Bryan Crawford
Dec 13, 20193 min read


Furnished Holiday Lettings – Capital Allowances
We take a look at one of the core reliefs for capital expenditure on purchasing or developing properties a a furnished holiday let.

Bryan Crawford
Jun 3, 20194 min read


Clearance or Approval Applications from HMRC
Non-Statutory Clearance Applications (“NSCA”) are a useful tool in gaining additional certainty from HMRC on certain areas of tax law.

Bryan Crawford
Jun 3, 20192 min read


Contributions towards tenant fitout works
Properties require regular maintenance and occasional transformational expenditure to adapt to changing market needs and trends.

Bryan Crawford
May 6, 20193 min read


Eurocentral investors lose out on capital allowances
Some of the original investors in Eurocentral are set to lose around £5million.

Bryan Crawford
May 6, 20194 min read


BPRA case explores “on or in connection with”
BPRA case explores “on or in connection with”

Bryan Crawford
Apr 9, 20194 min read


A new requirement on property owners & occupiers – “Allowances Statements”
A new requirement on property owners & occupiers – “Allowances Statements”

Bryan Crawford
Apr 8, 20194 min read


Clock ticking for accelerated tax relief on water, waste and energy investments
Clock ticking for accelerated tax relief on water, waste and energy investments

Bryan Crawford
Apr 8, 20192 min read


Structures and Buildings Allowances Update
Structures and Buildings Allowances Update

Bryan Crawford
Feb 5, 20194 min read


Residential care home win on building purchase
Residential care home win on building purchase

Bryan Crawford
Feb 4, 20193 min read


Grain silo and building facility tax win
Grain silo and building facility tax win

Bryan Crawford
Jan 21, 20193 min read


Businesses that delay capital investment will pay more tax
Businesses that delay capital investment will pay more tax.

Bryan Crawford
Dec 5, 20183 min read


HMRC waiting to catch sellers without valid fixtures elections
HMRC waiting to catch sellers without valid elections

Bryan Crawford
Dec 5, 20182 min read


Payment recognition and claims for plant or machinery
Payment recognition and claims for plant or machinery

Bryan Crawford
Nov 1, 20184 min read


Structures and Buildings Allowances (SBA) an Initial Guide
The autumn budget announced the introduction of a new structures and buildings allowance (SBA). It is designed to give tax relief for...

Bryan Crawford
Nov 1, 20185 min read


Withdrawal of Enhanced Capital Allowances from April 2020
Withdrawal of Enhanced Capital Allowances from April 2020

Bryan Crawford
Nov 1, 20182 min read


Budget 2018 – Major Capital Allowances Changes
Budget 2018 – Major Capital Allowances Changes

Bryan Crawford
Oct 29, 20181 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


Science of unlocking missed capital allowances claims
Science of unlocking missed capital allowances claims

Bryan Crawford
Oct 1, 20183 min read
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