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Join date: Jun 9, 2020
About
Bryan is both a Chartered Surveyor (MRICS) and Qualified Tax Practitioner (ATT Fellow), is well-respected in the industry having held senior positions in both global accountancy and surveying firms and growing/leading their specialist capital allowances teams. He sits on a variety of technical committees and regularly provides articles, guidance and workshops.
He brings almost 30 years of experience and a long track record of providing fact based independent capital allowances and related tax advice on a wide variety of business investments ranging from a few hundred thousand to hundreds of millions of pound
Posts (137)
Oct 13, 2026 ∙ 6 min
First-Tier Tribunal Allows Perenco Appeal: Reaffirming First-Year Capital Allowances and Section 198 Elections in Oil & Gas Transaction
First-year capital allowances for oil and gas ring fence trade expenditure and section 198 elections
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Jul 15, 2026 ∙ 6 min
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.
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Apr 15, 2026 ∙ 5 min
Supreme Court Reverses Orsted: A Final Narrowing of Pre-Construction Capital Allowances
The Supreme Court in Orsted v HMRC [UKSC 12] ruled that pre-construction environmental studies do not qualify for capital allowances. The Court established a narrow "close connection" test, holding that expenditure must be directly "on" the plant rather than merely "in connection with" it. Studies providing advice on how to choose or design plant are considered too remote and fall "well outside the limiting curve" of qualifying costs.
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Bryan Crawford
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Managing Director (MRICS, ATT-Fellow)
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