top of page
Blog
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
Search


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
Dec 1, 20206 min read


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, 20203 min read


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
Oct 29, 20203 min read


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 31, 20204 min read


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
Jul 2, 20205 min read


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, 20204 min read


Statistically based sampling for major UK pub expansion
Statistically based sampling for major UK pub expansion.

Bryan Crawford
Jan 22, 20202 min read


SSE win hydro tax case on structures as plant
SSE win hydro tax case on structures as plant

Bryan Crawford
Dec 13, 20193 min read


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

Bryan Crawford
Nov 1, 20194 min read


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

Bryan Crawford
Nov 1, 20195 min read


Furnished Holiday Lettings – Capital Allowances
We take a look at one of the core reliefs for capital expenditure on purchasing or developing properties a a furnished holiday let.

Bryan Crawford
Jun 3, 20194 min read


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

Bryan Crawford
Apr 8, 20192 min read


Residential care home win on building purchase
Residential care home win on building purchase

Bryan Crawford
Feb 4, 20193 min read


Grain silo and building facility tax win
Grain silo and building facility tax win

Bryan Crawford
Jan 21, 20193 min read


Businesses that delay capital investment will pay more tax
Businesses that delay capital investment will pay more tax.

Bryan Crawford
Dec 5, 20183 min read


HMRC waiting to catch sellers without valid fixtures elections
HMRC waiting to catch sellers without valid elections

Bryan Crawford
Dec 5, 20182 min read


Payment recognition and claims for plant or machinery
Payment recognition and claims for plant or machinery

Bryan Crawford
Nov 1, 20184 min read


HMRC wins £83m capital allowances case on software
HMRC wins £83m capital allowances case on software

Bryan Crawford
Oct 1, 20183 min read


Science of unlocking missed capital allowances claims
Science of unlocking missed capital allowances claims

Bryan Crawford
Oct 1, 20183 min read


SSE Hydroelectric Power Generation – Capital Allowances
SSE Hydroelectric Power Generation – Capital Allowances

Bryan Crawford
Aug 8, 20183 min read
bottom of page