Blog

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

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.

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

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

Commercial Property Standard Enquiries (CPSE)

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

Residential care home win on building purchase

HMRC waiting to catch sellers without valid fixtures elections

HMRC waiting to catch sellers without valid elections

Payment recognition and claims for plant or machinery

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.

Capital allowances on SDLT, LBTT or LTT

Commercial Property Tax Elections and Tribunal – Getting a Good Deal

Can you claim capital allowances on property purchases?

Can you claim capital allowances on property purchases? Maybe!