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.
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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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Bryan Crawford
- Nov 30, 2023
- 3 min
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
- Dec 21, 2022
- 5 min
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
- Mar 2, 2022
- 2 min
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, 2022
- 6 min
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
- Dec 7, 2021
- 7 min
CAPITAL ALLOWANCES 2021
A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related...
Bryan Crawford
- Aug 5, 2021
- 2 min
Farming Partnership Loses Holiday Cottage Tax Claim
A salient reminder on the need for owners (in this case a farming partnership) to plan all stages for tax purposes
Bryan Crawford
- Aug 5, 2021
- 4 min
Expenditure in Connection With
Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim
Bryan Crawford
- Aug 5, 2021
- 4 min
Specialist potato storage warehouse win for taxpayer
Warehouse treated as a 'cold store' and 'silo for temporary storage' enabling capital allowances win at Tribunal.
Bryan Crawford
- May 5, 2021
- 3 min
Super Deductions for Long Life Assets
HM Revenue & Customs (HMRC) have confirmed that they will accept the decision in the First-teir Tribunal (FTT) case of DAARASP LLP and BETEX
Bryan Crawford
- May 5, 2021
- 3 min
A Badly Drafted Closure Notice
This case concerns closure notices in a capital allowances claim for software licenses held in 2018.
Bryan Crawford
- May 5, 2021
- 3 min
Notable Victory for Eurocentral Investors
This was a notable victory for the taxpayer as some £13m of tax allowances depended almost entirely on the true meaning of 'temporary'.
Bryan Crawford
- Apr 7, 2021
- 4 min
Satellite Launch Costs
The recent case of Inmarsat Global Limited v The Commissioners for Her Majesty’s Revenue & Customs [2021] UKUT0059(TCC) is an appeal...
Bryan Crawford
- Apr 7, 2021
- 5 min
Gas Storage Caverns as Plant
Can a hole in the ground be an item of plant or machinery? The hole here was in fact a sophisticated underground cavern which had been...
Bryan Crawford
- Feb 3, 2021
- 6 min
Defending Structure Claims as Plant
The case of Revenue and Customs Commissioners v SSE Generation Ltd [2021] will be of interest to anyone involved in capital allowances...
Bryan Crawford
- Jul 31, 2020
- 2 min
Factory Yard Repairs Tax Win
When it comes to determining repairs for tax purposes, words matter but substance and context matter more
Bryan Crawford
- Jul 2, 2020
- 4 min
Clearing up another persons mess
LRR remains the only real tax incentive for businesses who clean up contaminated or long-term derelict land and buildings.
Bryan Crawford
- Dec 13, 2019
- 3 min
Capital Allowances Tax Tribunal Case Summary 2019
Case law and tribunal decisions are how statutory interpretation evolves. It can reinforce long term views and sometimes challenge the...
Bryan Crawford
- Dec 13, 2019
- 3 min
Golden Contract Data Centre in Tax Tribunal
Availability of 100% enterprise zone allowances through the use of a “Golden Contract” for the creation of data centres
Bryan Crawford
- Dec 13, 2019
- 3 min
SSE win hydro tax case on structures as plant
SSE win hydro tax case on structures as plant
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