Warehouse treated as a 'cold store' and 'silo for temporary storage' enabling capital allowances win at Tribunal.

HM Revenue & Customs (HMRC) have confirmed that they will accept the decision in the First-teir Tribunal (FTT) case of DAARASP LLP and BETEX

The recent case of Inmarsat Global Limited v The Commissioners for Her Majesty’s Revenue & Customs [2021] UKUT0059(TCC) is an appeal...

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...

Following last month’s budget announcement on the Capital Allowances Super Deduction, we have received a response from the Capital...

Today’s budget announced a temporary increase in tax relief for companies who invest in certain types of new plant and machinery

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...

The case of Revenue and Customs Commissioners v SSE Generation Ltd [2021] will be of interest to anyone involved in capital allowances...

Co-operation and planning with fixtures sales are essential to make the most of any capital allowances in the deal involved

The OTS has now concluded its latest review into capital allowances elections and made the following recommendations

If you spend money on plant or machinery (including certain fixtures) for use in your business and regularly dispose or scrap them..

A unique feature of a furnished holiday letting (FHL) compared to other types of residential property businesses is the ability to claim...

Here we set out some of the key issues we expect to be examined for property additions to meet Covid-19.

With the introduction of Structures and Buildings Allowances and their inclusion in CPSE general pre-contract contract enquiries for...

Statistically based sampling for major UK pub expansion.

SSE win hydro tax case on structures as plant

Specialist building parts in uranium facility fail ‘plant’ test?

HMO fails to substantiate capital allowances claim

We take a look at one of the core reliefs for capital expenditure on purchasing or developing properties a a furnished holiday let.

Clock ticking for accelerated tax relief on water, waste and energy investments