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
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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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Bryan Crawford
- Nov 18, 2022
- 4 min
Capital Allowances Autumn Statement
With no new capital incentives to aide investment and growth, it is a back-to-basics approach to claim optimisation which has become...
Bryan Crawford
- Sep 23, 2022
- 2 min
Capital Allowances (Mini-Budget) Update
Summary of capital allowances announcements in Kwasi Kwarteng's first fiscal statement to try and stimulate growth in the UK economy.
Bryan Crawford
- May 10, 2022
- 8 min
UK Capital Allowances Reforms 2023
Proposals for UK Capital Allowances Reforms 2023 with links to survey details.
Bryan Crawford
- Apr 20, 2022
- 3 min
Revitalise, Adapt and Grow
Our working arrangements and office environments are changing; as is what we expect from the spaces we utilise for developing business...
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 9, 2022
- 8 min
Direct Tax Guide to Site Remediation
Compiling a claim to withstand HMRC scrutiny takes planning and care but the rewards can be significant - don't lose out!
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HMRC published new draft guidance on 18 January 2022 on the requirements for large businesses to notify 'uncertain tax treatment'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
- Dec 7, 2021
- 7 min
CAPITAL ALLOWANCES 2021
A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related...
Bryan Crawford
- Sep 14, 2021
- 4 min
Tax Costs of Commercial Property Insurance Claims
Article exploring the capital gains tax and capital allowances position of commercial property insurance claims.
Bryan Crawford
- Sep 14, 2021
- 7 min
Work in Progress and Capital Allowances
An article on the practical aspects of making capital allowances claims on construction works that are accounted for as Work in Progress.
Bryan Crawford
- Sep 14, 2021
- 2 min
Structures and Building Allowances Simplification
Article explaining FA2021 changes to the Structures and Building Allowances statements and simplification rules.
Bryan Crawford
- Aug 5, 2021
- 2 min
Farming Partnership Loses Holiday Cottage Tax Claim
A salient reminder on the need for owners (in this case a farming partnership) to plan all stages for tax purposes
Bryan Crawford
- Aug 5, 2021
- 4 min
Expenditure in Connection With
Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim
Bryan Crawford
- Jun 24, 2021
- 1 min
Free Online Super Deductions Course
A short online course on the new capital allowances super deductions designed to inform students on how the relief operates, key timings etc
Bryan Crawford
- May 5, 2021
- 3 min
Super Deductions for Long Life Assets
HM Revenue & Customs (HMRC) have confirmed that they will accept the decision in the First-teir Tribunal (FTT) case of DAARASP LLP and BETEX
Bryan Crawford
- May 5, 2021
- 3 min
Notable Victory for Eurocentral Investors
This was a notable victory for the taxpayer as some £13m of tax allowances depended almost entirely on the true meaning of 'temporary'.
Bryan Crawford
- Apr 7, 2021
- 4 min
Satellite Launch Costs
The recent case of Inmarsat Global Limited v The Commissioners for Her Majesty’s Revenue & Customs [2021] UKUT0059(TCC) is an appeal...
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