Expenditure in Connection With
Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
Expenditure in Connection With
Pitfalls in Holiday Property Sales
Updated guidance on RDA property disposals from HMRC
Property additions to meet Covid-19
Budget 2020 – Capital Allowances Summary
Commercial Property Standard Enquiries (CPSE)
Statistically based sampling for major UK pub expansion
Capital Allowances Tax Tribunal Case Summary 2019
HMO fails to substantiate capital allowances claim
HMRC loses challenge on late capital allowances claim
Planning for structures and buildings allowances (SBA) claims
Furnished Holiday Lettings – Capital Allowances
Eurocentral investors lose out on capital allowances
BPRA case explores “on or in connection with”
A new requirement on property owners & occupiers – “Allowances Statements”
Clock ticking for accelerated tax relief on water, waste and energy investments
Residential care home win on building purchase
HMRC waiting to catch sellers without valid elections
Payment recognition and claims for plant or machinery
Structures and Buildings Allowances (SBA) an Initial Guide