Dealing in Capital Allowances
An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)
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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
- Mar 2
- 2 min
A test of the function test in a highly regulated and sophisticated asset
An article on the tax treatment of costs for specialist building parts in uranium treatment facility
Bryan Crawford
- Mar 2
- 6 min
Windfarm design, survey and construction management costs
An article on a tax case that deals with capital allowances on the windfarm costs at Gunfleet Sands
Bryan Crawford
- Aug 5, 2021
- 4 min
Specialist potato storage warehouse win for taxpayer
Warehouse treated as a 'cold store' and 'silo for temporary storage' enabling capital allowances win at Tribunal.
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
- 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...
Bryan Crawford
- Apr 7, 2021
- 5 min
Gas Storage Caverns as Plant
Can a hole in the ground be an item of plant or machinery? The hole here was in fact a sophisticated underground cavern which had been...
Bryan Crawford
- Apr 7, 2021
- 2 min
Super Deductions for Landlords Update
Following last month’s budget announcement on the Capital Allowances Super Deduction, we have received a response from the Capital...
Bryan Crawford
- Mar 3, 2021
- 4 min
Super Deductions for Capital Expenditure
Today’s budget announced a temporary increase in tax relief for companies who invest in certain types of new plant and machinery
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
- Feb 3, 2021
- 6 min
Defending Structure Claims as Plant
The case of Revenue and Customs Commissioners v SSE Generation Ltd [2021] will be of interest to anyone involved in capital allowances...
Bryan Crawford
- Dec 1, 2020
- 6 min
The Importance of Working Together
Co-operation and planning with fixtures sales are essential to make the most of any capital allowances in the deal involved
Bryan Crawford
- Oct 29, 2020
- 3 min
Capital Allowances Elections OTS Review
The OTS has now concluded its latest review into capital allowances elections and made the following recommendations
Bryan Crawford
- Oct 29, 2020
- 3 min
Short Life Asset Tax Benefits
If you spend money on plant or machinery (including certain fixtures) for use in your business and regularly dispose or scrap them..
Bryan Crawford
- Jul 31, 2020
- 4 min
Pitfalls in Holiday Property Sales
A unique feature of a furnished holiday letting (FHL) compared to other types of residential property businesses is the ability to claim...
Bryan Crawford
- Jul 2, 2020
- 5 min
Property additions to meet Covid-19
Here we set out some of the key issues we expect to be examined for property additions to meet Covid-19.
Bryan Crawford
- Jan 22, 2020
- 4 min
Commercial Property Standard Enquiries (CPSE)
With the introduction of Structures and Buildings Allowances and their inclusion in CPSE general pre-contract contract enquiries for...
Bryan Crawford
- Jan 22, 2020
- 2 min
Statistically based sampling for major UK pub expansion
Statistically based sampling for major UK pub expansion.
Bryan Crawford
- Dec 13, 2019
- 3 min
SSE win hydro tax case on structures as plant
SSE win hydro tax case on structures as plant
Bryan Crawford
- Nov 1, 2019
- 4 min
Specialist building parts in uranium facility fail ‘plant’ test?
Specialist building parts in uranium facility fail ‘plant’ test?