Blog

Court of Appeal decision summary on the pre-construction (operational studies) costs for a major offshore windfarm.

Motor deals succeeds at Tax Tribunal on treatment of conversion costs being eligible for 100% 'Business Premises Renovation Allowance'

Tax Tribunal determines that expenditure on a new quay wall qualifies for plant and machinery allowances

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...

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

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

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

A salient reminder on the need for owners (in this case a farming partnership) to plan all stages for tax purposes

Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim

Warehouse treated as a 'cold store' and 'silo for temporary storage' enabling capital allowances win at Tribunal.

HM Revenue & Customs (HMRC) have confirmed that they will accept the decision in the First-teir Tribunal (FTT) case of DAARASP LLP and BETEX

This case concerns closure notices in a capital allowances claim for software licenses held in 2018.

This was a notable victory for the taxpayer as some £13m of tax allowances depended almost entirely on the true meaning of 'temporary'.

The recent case of Inmarsat Global Limited v The Commissioners for Her Majesty’s Revenue & Customs [2021] UKUT0059(TCC) is an appeal...

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...

The case of Revenue and Customs Commissioners v SSE Generation Ltd [2021] will be of interest to anyone involved in capital allowances...

When it comes to determining repairs for tax purposes, words matter but substance and context matter more

LRR remains the only real tax incentive for businesses who clean up contaminated or long-term derelict land and buildings.