top of page
Insights
Technical commentary on capital allowances, property and related tax matters.
Articles are provided for general information only and do not constitute advice.



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 settled status quo. It plays an essential role in informing all capital allowances advice and a summary of the most topical capital allowances tribunal decisions are summarised below. Grain silo and building facility tax win 10 January 2019 In the recent case of (1) STEPHEN MAY (2) STEPHEN MAY AND G MAY T/A S.C. MAY and THE COMMISSIONERS FOR H

Bryan Crawford
Dec 13, 20193 min read


Golden Contract Data Centre in Tax Tribunal
Availability of 100% enterprise zone allowances through the use of a “Golden Contract” for the creation of data centres

Bryan Crawford
Dec 13, 20193 min read


SSE win hydro tax case on structures as plant
SSE win hydro tax case on structures as plant

Bryan Crawford
Dec 13, 20193 min read


SSE Hydroelectric Power Generation – Capital Allowances
SSE Hydroelectric Power Generation – Capital Allowances

Bryan Crawford
Aug 8, 20183 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
bottom of page