Expenditure in Connection With
Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim
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
Bryan Crawford
- Jul 31, 2020
- 4 min
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 3, 2020
- 3 min
Updated guidance on RDA property disposals from HMRC
HM Revenue & Customs (HMRC) has updated its Capital Allowances Manual (CA12300).
Bryan Crawford
- Jul 2, 2020
- 5 min
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
- Mar 11, 2020
- 3 min
Budget 2020 – Capital Allowances Summary
Budget 2020 – Capital Allowances Summary
Bryan Crawford
- Jan 22, 2020
- 4 min
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, 2020
- 2 min
Statistically based sampling for major UK pub expansion
Statistically based sampling for major UK pub expansion.
Bryan Crawford
- Dec 13, 2019
- 3 min
Capital Allowances Tax Tribunal Case Summary 2019
Case law and tribunal decisions are how statutory interpretation evolves. It can reinforce long term views and sometimes challenge the...
Bryan Crawford
- Nov 1, 2019
- 5 min
HMO fails to substantiate capital allowances claim
HMO fails to substantiate capital allowances claim
Bryan Crawford
- Nov 1, 2019
- 2 min
HMRC loses challenge on late capital allowances claim
HMRC loses challenge on late capital allowances claim
Bryan Crawford
- Jul 1, 2019
- 5 min
Planning for structures and buildings allowances (SBA) claims
Planning for structures and buildings allowances (SBA) claims
Bryan Crawford
- Jun 3, 2019
- 4 min
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
- May 6, 2019
- 4 min
Eurocentral investors lose out on capital allowances
Some of the original investors in Eurocentral are set to lose around £5million.
Bryan Crawford
- Apr 9, 2019
- 4 min
BPRA case explores “on or in connection with”
BPRA case explores “on or in connection with”
Bryan Crawford
- Apr 8, 2019
- 4 min
A new requirement on property owners & occupiers – “Allowances Statements”
A new requirement on property owners & occupiers – “Allowances Statements”
Bryan Crawford
- Apr 8, 2019
- 2 min
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
- Feb 4, 2019
- 3 min
Residential care home win on building purchase
Residential care home win on building purchase
Bryan Crawford
- Dec 5, 2018
- 2 min
HMRC waiting to catch sellers without valid fixtures elections
HMRC waiting to catch sellers without valid elections
Bryan Crawford
- Nov 1, 2018
- 4 min
Payment recognition and claims for plant or machinery
Payment recognition and claims for plant or machinery
Bryan Crawford
- Nov 1, 2018
- 5 min
Structures and Buildings Allowances (SBA) an Initial Guide
The autumn budget announced the introduction of a new structures and buildings allowance (SBA). It is designed to give tax relief for...
bottom of page