Blog

Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).

A business’s ‘non-qualifying’ costs in a project can tell you a lot about their appetite to risk and approach to tax.

When presented with a tax computation for review, the most important category of expenditure that frequently reveals hidden behaviours and compliance risk is what has been treated as ineligible for a tax deduction – the ‘non-qualifying’ costs.

Bryan Crawford

May 24 min read

Significant tax decision on pre-construction costs in major projects

Court of Appeal decision summary on the pre-construction (operational studies) costs for a major offshore windfarm.

Bryan Crawford

Mar 185 min read

Motor dealer succeeds on conversion works capital allowances claim

Motor deals succeeds at Tax Tribunal on treatment of conversion costs being eligible for 100% 'Business Premises Renovation Allowance'

Bryan Crawford

Jan 103 min read

Mersey Docks wins plant and machinery status for 'Quay Wall' in Tax Tribunal

Tax Tribunal determines that expenditure on a new quay wall qualifies for plant and machinery allowances

Bryan Crawford

Jan 93 min read