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...
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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
- 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
Bryan Crawford
- Nov 1, 2019
- 4 min
Specialist building parts in uranium facility fail ‘plant’ test?
Specialist building parts in uranium facility fail ‘plant’ test?
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