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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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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


Building and land remediation relief
If you encounter contamination in your building or site remediation works your company
could be entitled to an enhanced level of tax relief

Bryan Crawford
Apr 8, 20193 min read


Clock ticking for accelerated tax relief on water, waste and energy investments
Clock ticking for accelerated tax relief on water, waste and energy investments

Bryan Crawford
Apr 8, 20192 min read


Structures and Buildings Allowances Update
Structures and Buildings Allowances Update

Bryan Crawford
Feb 5, 20194 min read


Residential care home win on building purchase
Residential care home win on building purchase

Bryan Crawford
Feb 4, 20193 min read


Grain silo and building facility tax win
Grain silo and building facility tax win

Bryan Crawford
Jan 21, 20193 min read


Businesses that delay capital investment will pay more tax
Businesses that delay capital investment will pay more tax.

Bryan Crawford
Dec 5, 20183 min read
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