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

Non-Statutory Clearance Applications (“NSCA”) are a useful tool in gaining additional certainty from HMRC on certain areas of tax law.

Residential care home win on building purchase

Businesses that delay capital investment will pay more tax.

HMRC waiting to catch sellers without valid elections

Payment recognition and claims for plant or machinery

Science of unlocking missed capital allowances claims

HMRC focus areas for plant and machinery allowances claims

Taxpayer succeeds in making late capital allowances claims

Avoidance of tax should not be your primary motive – it’s the law!

Misleading advertising on SDLT avoidance

Time Limits for Capital Allowances Claims