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

Bryan Crawford
Oct 29, 20203 min read


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

Bryan Crawford
Oct 29, 20203 min read


What would you do if you lost your sight?
I had an insight into that question this year when a detached retina triggered four surgeries over seven months and a fifth now pending

Bryan Crawford
Oct 23, 20202 min read


Factory Yard Repairs Tax Win
When it comes to determining repairs for tax purposes, words matter but substance and context matter more

Bryan Crawford
Jul 31, 20202 min read


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

Bryan Crawford
Jul 31, 20204 min read


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

Bryan Crawford
Jul 31, 20203 min read


Updated guidance on RDA property disposals from HMRC
HM Revenue & Customs (HMRC) has updated its Capital Allowances Manual (CA12300).

Bryan Crawford
Jul 3, 20203 min read


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

Bryan Crawford
Jul 2, 20205 min read


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

Bryan Crawford
Jul 2, 20204 min read


Budget 2020 – Capital Allowances Summary
Budget 2020 – Capital Allowances Summary

Bryan Crawford
Mar 11, 20203 min read


Budget 2020 Predictions Capital Investment
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...

Bryan Crawford
Feb 7, 20202 min read


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

Bryan Crawford
Feb 7, 20203 min read
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