Expenditure in Connection With
Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim
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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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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 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...
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