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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.
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
HMRC waiting to catch sellers without valid fixtures elections
HMRC waiting to catch sellers without valid elections
Bryan Crawford
Dec 5, 20182 min read
Landlord wins CIS appeal on partial property redevelopment
Landlord wins CIS appeal on partial property redevelopment
Bryan Crawford
Dec 5, 20182 min read
Payment recognition and claims for plant or machinery
Payment recognition and claims for plant or machinery
Bryan Crawford
Nov 1, 20184 min read
Structures and Buildings Allowances (SBA) an Initial Guide
The autumn budget announced the introduction of a new structures and buildings allowance (SBA). It is designed to give tax relief for expenditure on commercial buildings and structures (non-residential) over a 50 year period (i.e. 2% on a straight-line basis). SBAs will be available for construction contracts on or after 29 October 2018. Given draft legislation has still be published (and unlikely to arrive until the new year) we have set out below some of the key differences
Bryan Crawford
Nov 1, 20185 min read
Withdrawal of Enhanced Capital Allowances from April 2020
Withdrawal of Enhanced Capital Allowances from April 2020
Bryan Crawford
Nov 1, 20183 min read
Budget 2018 – Major Capital Allowances Changes
Budget 2018 – Major Capital Allowances Changes
Bryan Crawford
Oct 29, 20181 min read
HMRC wins £83m capital allowances case on software
HMRC wins £83m capital allowances case on software
Bryan Crawford
Oct 1, 20183 min read
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