HMRC is Sharpening its Compliance Focus on Capital Allowances in Property Deals
In 2024, HM Revenue & Customs (HMRC) has been sharpening its focus on compliance checks for commercial real estate and infrastructure deals
top of page
Blog
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
Search
Bryan Crawford
Oct 313 min read
Autumn Budget 2024 - Capital Allowances Update
Invest, Invest, Invest
Bryan Crawford
Apr 269 min read
Spotlight on s198 Fixtures Elections with Enhanced Capital Allowances
An invalid s198 election is a potential win-win for HMRC an easy target - don't lose out - find out all you need to know in this article.
Bryan Crawford
Feb 276 min read
Maximizing Tax Opportunities and Avoiding Pitfalls in Construction Works on Existing Buildings
An article covering some of the most common tax pitfalls and opportunities on works to an existing building with tips and links.
Bryan Crawford
Jan 194 min read
Camping Pods: How their Use, Form, and Specification Affect Tax Treatment
This recent tax case concerns the capital allowances treatment of 26 timber log camping pods at an outdoor activity centre in Wales.
Bryan Crawford
Nov 30, 20233 min read
Capital Allowances for Offshore Windfarms: Tax Implications for Project Planning and Design Costs
The Upper Tribunal (UT) has now considered last year's First-tier tax (FTT) tribunal decision on the capital allowances treatment of...
Bryan Crawford
Nov 22, 20235 min read
Full Expensing in the UK: An Overview
An overview of the latest developments in 'Full Expensing' following the UK Chancellor's Autumn Statement 2023
Bryan Crawford
Sep 6, 20235 min read
Allowances Statements and SBA claims from non-taxpayers
In this article we explore some of the practical difficulties in making SBA claims in property acquired from non-taxpayers
Bryan Crawford
Dec 21, 20225 min read
Capital Allowances Summary 2022
A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related announcement
Bryan Crawford
Nov 18, 20224 min read
Capital Allowances Autumn Statement
With no new capital incentives to aide investment and growth, it is a back-to-basics approach to claim optimisation which has become...
Bryan Crawford
Sep 23, 20222 min read
Capital Allowances (Mini-Budget) Update
Summary of capital allowances announcements in Kwasi Kwarteng's first fiscal statement to try and stimulate growth in the UK economy.
Bryan Crawford
May 10, 20228 min read
UK Capital Allowances Reforms 2023
Proposals for UK Capital Allowances Reforms 2023 with links to survey details.
Bryan Crawford
Apr 20, 20223 min read
Revitalise, Adapt and Grow
Our working arrangements and office environments are changing; as is what we expect from the spaces we utilise for developing business...
Bryan Crawford
Apr 11, 20228 min read
Dealing in Capital Allowances
An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)
Bryan Crawford
Feb 1, 20222 min read
Non-Resident Landlords Taxation Update
Article exploring changes to Non-Resident Landlords tax and capital allowances opportunities
Bryan Crawford
Feb 1, 20225 min read
Top Capital Allowances Opportunities
Article exploring the most common areas of opportunity in balance sheet and construction project tax analysis
Bryan Crawford
Dec 7, 20217 min read
CAPITAL ALLOWANCES 2021
A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related...
Bryan Crawford
Sep 14, 20214 min read
Tax Costs of Commercial Property Insurance Claims
Article exploring the capital gains tax and capital allowances position of commercial property insurance claims.
Bryan Crawford
Sep 14, 20217 min read
Work in Progress and Capital Allowances
An article on the practical aspects of making capital allowances claims on construction works that are accounted for as Work in Progress.
Bryan Crawford
Sep 14, 20212 min read
Structures and Building Allowances Simplification
Article explaining FA2021 changes to the Structures and Building Allowances statements and simplification rules.
bottom of page