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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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Full Expensing in the UK: An Overview
An overview of the latest developments in 'Full Expensing' following the UK Chancellor's Autumn Statement 2023

Bryan Crawford
Nov 22, 20235 min read


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

Bryan Crawford
Sep 6, 20235 min read


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

Bryan Crawford
Dec 21, 20225 min read


Capital Allowances Autumn Statement
With no new capital incentives to aide investment and growth, it is a back-to-basics approach to claim optimisation which has become...

Bryan Crawford
Nov 18, 20224 min read


Capital Allowances (Mini-Budget) Update
Summary of capital allowances announcements in Kwasi Kwarteng's first fiscal statement to try and stimulate growth in the UK economy.

Bryan Crawford
Sep 23, 20222 min read


UK Capital Allowances Reforms 2023
Proposals for UK Capital Allowances Reforms 2023 with links to survey details.

Bryan Crawford
May 10, 20228 min read


Revitalise, Adapt and Grow
Our working arrangements and office environments are changing; as is what we expect from the spaces we utilise for developing business...

Bryan Crawford
Apr 20, 20223 min read


Dealing in Capital Allowances
An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)

Bryan Crawford
Apr 11, 20228 min read


A test of the function test in a highly regulated and sophisticated asset
An article on the tax treatment of costs for specialist building parts in uranium treatment facility

Bryan Crawford
Mar 2, 20222 min read


Windfarm design, survey and construction management costs
An article on a tax case that deals with capital allowances on the windfarm costs at Gunfleet Sands

Bryan Crawford
Mar 2, 20226 min read


Topical Tax Developments in Property and Related Matters
A short summary of recent topical developments in tax and property with links to guidance and discussion.

Bryan Crawford
Mar 2, 20224 min read


Direct Tax Guide to Site Remediation
Compiling a claim to withstand HMRC scrutiny takes planning and care but the rewards can be significant - don't lose out!

Bryan Crawford
Feb 9, 202216 min read
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