Blog

A rates mitigation scheme for 'occupation' might be effective for non-domestic rates purposes but is unlikely to withstand scrutiny for 'use' in claims for Structures and Buildings Allowances.

When presented with a tax computation for review, the most important category of expenditure that frequently reveals hidden behaviours and compliance risk is what has been treated as ineligible for a tax deduction – the ‘non-qualifying’ costs.

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

In 2024, HM Revenue & Customs (HMRC) has been sharpening its focus on compliance checks for commercial real estate and infrastructure deals

An invalid s198 election is a potential win-win for HMRC an easy target - don't lose out - find out all you need to know in this article.

An article covering some of the most common tax pitfalls and opportunities on works to an existing building with tips and links.

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...

In this article we explore some of the practical difficulties in making SBA claims in property acquired from non-taxpayers

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

A short summary of recent topical developments in tax and property with links to guidance and discussion.

Article exploring changes to Non-Resident Landlords tax and capital allowances opportunities

Article exploring the most common areas of opportunity in balance sheet and construction project tax analysis

HMRC published new draft guidance on 18 January 2022 on the requirements for large businesses to notify 'uncertain tax treatment'

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

How do you get the best capital allowances results for your business for the least amount of work and hassle – the answer could lie in...

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

HMO fails to substantiate capital allowances claim

HMRC loses challenge on late capital allowances claim

HMRC Spotlight on Research & Development Facilities