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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.



Pre Construction Costs Tax Treatment Post Orsted
Capital investments, and particularly more complex investments, with greater upfront risk are likely to be most affected by the Orsted ruling with reduced qualifying costs for tax purposes. In this article we explore the tax implications of the ruling in detail.

Bryan Crawford
Jul 156 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
Feb 27, 20246 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 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

Bryan Crawford
Apr 20, 20223 min read


Direct Tax Guide to Site Remediation
Compiling a claim to withstand HMRC scrutiny takes planning and care but the rewards can be significant - don't lose out!

Bryan Crawford
Feb 9, 202216 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, 20214 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, 20217 min read


Structures and Building Allowances Simplification
Article explaining FA2021 changes to the Structures and Building Allowances statements and simplification rules.

Bryan Crawford
Sep 14, 20213 min read


Property additions to meet Covid-19
Here we set out some of the key issues we expect to be examined for property additions to meet Covid-19.

Bryan Crawford
Jul 2, 20205 min read


Clearing up another persons mess
LRR remains the only real tax incentive for businesses who clean up contaminated or long-term derelict land and buildings.

Bryan Crawford
Jul 2, 20204 min read


Statistically based sampling for major UK pub expansion
Statistically based sampling for major UK pub expansion.

Bryan Crawford
Jan 22, 20202 min read


HMRC Spotlight on Research & Development Facilities
HMRC Spotlight on Research & Development Facilities

Bryan Crawford
Jun 3, 20191 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


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


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

Bryan Crawford
Jan 21, 20193 min read


Science of unlocking missed capital allowances claims
Science of unlocking missed capital allowances claims

Bryan Crawford
Oct 1, 20183 min read


Tax Treatment of Insurance Proceeds
Tax Treatment of Insurance Proceeds

Bryan Crawford
Mar 6, 20182 min read


Taxing Construction Delays and Damages
Taxing Construction Delays and Damages

Bryan Crawford
Mar 6, 20183 min read


Mezzanine Floors – Tax Treatment
Mezzanine Floors – Tax Treatment

Bryan Crawford
Feb 6, 20183 min read


Energy Perfomance and Green Tax Incentives in Building Construction
Energy Perfomance and Green Tax Incentives in Building Construction

Bryan Crawford
Dec 7, 20174 min read
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