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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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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

Bryan Crawford
Dec 2, 20246 min read


Spotlight on s198 Fixtures Elections with Enhanced Capital Allowances
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.

Bryan Crawford
Apr 26, 20249 min read


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

Bryan Crawford
Sep 6, 20235 min read


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

Bryan Crawford
Dec 21, 20225 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


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

Bryan Crawford
Feb 4, 20193 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


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

Bryan Crawford
Aug 3, 20183 min read


Capital allowances on SDLT, LBTT or LTT
Capital allowances on SDLT, LBTT or LTT

Bryan Crawford
Jul 2, 20182 min read


Commercial Property Tax Elections and Tribunal – Getting a Good Deal
Commercial Property Tax Elections and Tribunal – Getting a Good Deal

Bryan Crawford
Nov 10, 20172 min read


Can you claim capital allowances on property purchases?
Can you claim capital allowances on property purchases? Maybe!

Bryan Crawford
Aug 10, 20173 min read
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