BPRA case explores “on or in connection with”
Blog
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
A new requirement on property owners & occupiers – “Allowances Statements”
Clock ticking for accelerated tax relief on water, waste and energy investments
Structures and Buildings Allowances Update
Residential care home win on building purchase
Grain silo and building facility tax win
Businesses that delay capital investment will pay more tax
HMRC waiting to catch sellers without valid fixtures elections
Payment recognition and claims for plant or machinery
Structures and Buildings Allowances (SBA) an Initial Guide
Withdrawal of Enhanced Capital Allowances from April 2020
Budget 2018 – Major Capital Allowances Changes
HMRC wins £83m capital allowances case on software
Science of unlocking missed capital allowances claims
Supporting investment and growth
SSE Hydroelectric Power Generation – Capital Allowances
Government Focus on Energy Performance and new LED guidance
The ‘integral feature’ uplift in property purchases
Buildings used for research & development
Capital allowances on SDLT, LBTT or LTT