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...
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
Capital Allowances for Offshore Windfarms: Tax Implications for Project Planning and Design Costs
Capital Allowances Summary 2022
A test of the function test in a highly regulated and sophisticated asset
Windfarm design, survey and construction management costs
CAPITAL ALLOWANCES 2021
Farming Partnership Loses Holiday Cottage Tax Claim
Expenditure in Connection With
Specialist potato storage warehouse win for taxpayer
Super Deductions for Long Life Assets
A Badly Drafted Closure Notice
Notable Victory for Eurocentral Investors
Satellite Launch Costs
Gas Storage Caverns as Plant
Defending Structure Claims as Plant
Factory Yard Repairs Tax Win
Clearing up another persons mess
Capital Allowances Tax Tribunal Case Summary 2019
Golden Contract Data Centre in Tax Tribunal
SSE win hydro tax case on structures as plant
Specialist building parts in uranium facility fail ‘plant’ test?