Blog

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

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

Dec 2, 20246 min read

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.

Apr 26, 20249 min read

In this article we explore some of the practical difficulties in making SBA claims in property acquired from non-taxpayers

Sep 6, 20235 min read

A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related announcement

Dec 21, 20225 min read

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

Jan 22, 20204 min read

Feb 4, 20193 min read

HMRC waiting to catch sellers without valid elections

Dec 5, 20182 min read

Nov 1, 20184 min read

If you buy a property from someone who owned it before 2008 you might be entitled to claim the 'integral feature' uplift.

Aug 3, 20183 min read

Jul 2, 20182 min read

Nov 10, 20172 min read

Can you claim capital allowances on property purchases? Maybe!

Aug 10, 20173 min read