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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Blog
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
- Sep 6
- 5 min
Allowances Statements and SBA claims from non-taxpayers
In this article we explore some of the practical difficulties in making SBA claims in property acquired from non-taxpayers
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
- 4 min
Topical Tax Developments in Property and Related Matters
A short summary of recent topical developments in tax and property with links to guidance and discussion.
Bryan Crawford
- Feb 1, 2022
- 2 min
Non-Resident Landlords Taxation Update
Article exploring changes to Non-Resident Landlords tax and capital allowances opportunities
Bryan Crawford
- Feb 1, 2022
- 5 min
Top Capital Allowances Opportunities
Article exploring the most common areas of opportunity in balance sheet and construction project tax analysis
Bryan Crawford
- Feb 1, 2022
- 5 min
Notification of Uncertain Tax Treatments
HMRC published new draft guidance on 18 January 2022 on the requirements for large businesses to notify 'uncertain tax treatment'
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
- Feb 8, 2021
- 4 min
Reduce Workload and Costs in Your Claims
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...
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
- Nov 1, 2019
- 5 min
HMO fails to substantiate capital allowances claim
HMO fails to substantiate capital allowances claim
Bryan Crawford
- Nov 1, 2019
- 2 min
HMRC loses challenge on late capital allowances claim
HMRC loses challenge on late capital allowances claim
Bryan Crawford
- Jun 3, 2019
- 1 min
HMRC Spotlight on Research & Development Facilities
HMRC Spotlight on Research & Development Facilities
Bryan Crawford
- Jun 3, 2019
- 2 min
Clearance or Approval Applications from HMRC
Non-Statutory Clearance Applications (“NSCA”) are a useful tool in gaining additional certainty from HMRC on certain areas of tax law.
Bryan Crawford
- Feb 4, 2019
- 3 min
Residential care home win on building purchase
Residential care home win on building purchase
Bryan Crawford
- Dec 5, 2018
- 3 min
Businesses that delay capital investment will pay more tax
Businesses that delay capital investment will pay more tax.
Bryan Crawford
- Dec 5, 2018
- 2 min
HMRC waiting to catch sellers without valid elections
HMRC waiting to catch sellers without valid elections
Bryan Crawford
- Nov 1, 2018
- 4 min
Payment recognition and claims for plant or machinery
Payment recognition and claims for plant or machinery
Bryan Crawford
- Oct 1, 2018
- 3 min
Science of unlocking missed capital allowances claims
Science of unlocking missed capital allowances claims
Bryan Crawford
- Jun 4, 2018
- 2 min
HMRC focus areas for plant and machinery allowances claims
HMRC focus areas for plant and machinery allowances claims
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