Insights

This recent tax case concerns the capital allowances treatment of 26 timber log camping pods at an outdoor activity centre in Wales.

With no new capital incentives to aide investment and growth, it is a back-to-basics approach to claim optimisation which has become increasingly complex over the years with 'Allowances Statements', 'Fixed Value' and 'Mandatory Pooling Requirements' and the most recent, and relatively short-lived, 'Super Deduction'. Yesterday's Autumn Statement provided nothing much beyond existing allowances to drive growth and encourage businesses to make differential capital investment in

Summary of capital allowances announcements in Kwasi Kwarteng's first fiscal statement to try and stimulate growth in the UK economy.

Our working arrangements and office environments are changing; as is what we expect from the spaces we utilise for developing business ideas and human interaction. Creating great office accommodation costs but perhaps not as much as you think when you factor in the current tax allowances available to most UK tax paying businesses - how would an effective 17.5% cash saving affect your project plans? The average £250,000 commercial office fit-out contains expenditure that is 7