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Insights
Technical commentary on capital allowances, property and related tax matters.
Articles are provided for general information only and do not constitute advice.
Specialist building parts in uranium facility fail ‘plant’ test?
Specialist building parts in uranium facility fail ‘plant’ test?
Bryan Crawford
Nov 1, 20194 min read
HMO fails to substantiate capital allowances claim
HMO fails to substantiate capital allowances claim
Bryan Crawford
Nov 1, 20195 min read
HMRC loses challenge on late capital allowances claim
HMRC loses challenge on late capital allowances claim
Bryan Crawford
Nov 1, 20192 min read
Planning for structures and buildings allowances (SBA) claims
Planning for structures and buildings allowances (SBA) claims
Bryan Crawford
Jul 1, 20195 min read
Furnished Holiday Lettings – Capital Allowances
We take a look at one of the core reliefs for capital expenditure on purchasing or developing properties a a furnished holiday let.
Bryan Crawford
Jun 3, 20194 min read
HMRC Spotlight on Research & Development Facilities
HMRC Spotlight on Research & Development Facilities
Bryan Crawford
Jun 3, 20191 min read
Clearance or Approval Applications from HMRC
Non-Statutory Clearance Applications (“NSCA”) are a useful tool in gaining additional certainty from HMRC on certain areas of tax law.
Bryan Crawford
Jun 3, 20192 min read
Taxing Tenant Lease Incentives
The three most common forms of inducements that landlords will offer potential tenants are rent free period, reduced rent, reverse premium.
Bryan Crawford
May 6, 20194 min read
Contributions towards tenant fitout works
Properties require regular maintenance and occasional transformational expenditure to adapt to changing market needs and trends.
Bryan Crawford
May 6, 20193 min read
Eurocentral investors lose out on capital allowances
Some of the original investors in Eurocentral are set to lose around £5million.
Bryan Crawford
May 6, 20194 min read
BPRA case explores “on or in connection with”
BPRA case explores “on or in connection with”
Bryan Crawford
Apr 9, 20194 min read
A new requirement on property owners & occupiers – “Allowances Statements”
A new requirement on property owners & occupiers – “Allowances Statements”
Bryan Crawford
Apr 8, 20194 min read
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