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The OTS has now concluded its latest review into capital allowances elections and made the following recommendations

If you spend money on plant or machinery (including certain fixtures) for use in your business and regularly dispose or scrap them..

I had an insight into that question this year when a detached retina triggered four surgeries over seven months and a fifth now pending

When it comes to determining repairs for tax purposes, words matter but substance and context matter more

A unique feature of a furnished holiday letting (FHL) compared to other types of residential property businesses is the ability to claim...

When you are under a lot of stress, it is very often your core psychological traits that come to the forefront.

HM Revenue & Customs (HMRC) has updated its Capital Allowances Manual (CA12300).

Here we set out some of the key issues we expect to be examined for property additions to meet Covid-19.

LRR remains the only real tax incentive for businesses who clean up contaminated or long-term derelict land and buildings.

Budget 2020 – Capital Allowances Summary

Encouraging new business investment is going to be high on the Chancellor’s agenda in next months Budget and there are two areas where we...

HM Revenue & Customs (“HMRC”) have updated their manuals on long life assets (LLAs) to remind affected taxpayers that the concept of...