Insights

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

An article on the tax treatment of costs for specialist building parts in uranium treatment facility

An article on a tax case that deals with capital allowances on the windfarm costs at Gunfleet Sands

A short summary of recent topical developments in tax and property with links to guidance and discussion.

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

Article exploring changes to Non-Resident Landlords tax and capital allowances opportunities

Article exploring the most common areas of opportunity in balance sheet and construction project tax analysis

HMRC published new draft guidance on 18 January 2022 on the requirements for large businesses to notify 'uncertain tax treatment'

A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related announcements. Tax Costs of Commercial Property Insurance Claims Work in Progress and Capital Allowances Structures and Building Allowances Simplification Farming Partnership Loses Holiday Cottage Tax Claim Expenditure in Connection With Specialist potato storage warehouse win for taxpayer Free Online Super Deductions Course Notable Victory for Euroc

Article exploring the capital gains tax and capital allowances position of commercial property insurance claims.

An article on the practical aspects of making capital allowances claims on construction works that are accounted for as Work in Progress.

Article explaining FA2021 changes to the Structures and Building Allowances statements and simplification rules.