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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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Would a Rates Mitigation Scheme for Vacant Properties Trigger a Qualifying Use for Structures and Buildings Allowances?
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.

Bryan Crawford
6 days ago5 min read


A business’s ‘non-qualifying’ costs in a project can tell you a lot about their appetite to risk and approach to tax.
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.

Bryan Crawford
May 24 min read


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

Bryan Crawford
Mar 185 min read


HMRC is Sharpening its Compliance Focus on Capital Allowances in Property Deals
In 2024, HM Revenue & Customs (HMRC) has been sharpening its focus on compliance checks for commercial real estate and infrastructure deals

Bryan Crawford
Dec 2, 20246 min read


Spotlight on s198 Fixtures Elections with Enhanced Capital Allowances
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.

Bryan Crawford
Apr 26, 20249 min read


Maximizing Tax Opportunities and Avoiding Pitfalls in Construction Works on Existing Buildings
An article covering some of the most common tax pitfalls and opportunities on works to an existing building with tips and links.

Bryan Crawford
Feb 27, 20246 min read


Camping Pods: How their Use, Form, and Specification Affect Tax Treatment
This recent tax case concerns the capital allowances treatment of 26 timber log camping pods at an outdoor activity centre in Wales.

Bryan Crawford
Jan 19, 20244 min read


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...

Bryan Crawford
Nov 30, 20233 min read


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
Sep 6, 20235 min read


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
Dec 21, 20225 min read


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
Mar 2, 20224 min read


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

Bryan Crawford
Feb 1, 20222 min read


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

Bryan Crawford
Feb 1, 20225 min read


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
Feb 1, 20225 min read


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, 20213 min read


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
Feb 8, 20214 min read


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 31, 20202 min read


HMO fails to substantiate capital allowances claim
HMO fails to substantiate capital allowances claim

Bryan Crawford
Nov 1, 20195 min read


HMRC loses challenge on late capital allowances claim
HMRC loses challenge on late capital allowances claim

Bryan Crawford
Nov 1, 20192 min read


HMRC Spotlight on Research & Development Facilities
HMRC Spotlight on Research & Development Facilities

Bryan Crawford
Jun 3, 20191 min read
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