Blog

Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).

OTS Claims and Election Review for 2020

The Office of Tax Simplification has published a document setting out the scope of a new review into simplifying claims and elections.

Feb 7, 20204 min read

With the introduction of Structures and Buildings Allowances and their inclusion in CPSE general pre-contract contract enquiries for...

Jan 22, 20204 min read

Statistically based sampling for major UK pub expansion.

Jan 22, 20202 min read

Case law and tribunal decisions are how statutory interpretation evolves. It can reinforce long term views and sometimes challenge the...

Dec 13, 20193 min read

Availability of 100% enterprise zone allowances through the use of a “Golden Contract” for the creation of data centres

Dec 13, 20193 min read

Dec 13, 20193 min read

Nov 1, 20194 min read

Nov 1, 20195 min read

Nov 1, 20192 min read

Jul 1, 20195 min read

We take a look at one of the core reliefs for capital expenditure on purchasing or developing properties a a furnished holiday let.

Jun 3, 20194 min read

Jun 3, 20191 min read