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.
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Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
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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
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
Mar 2, 20224 min read
Topical Tax Developments in Property and Related Matters
A short summary of recent topical developments in tax and property with links to guidance and discussion.
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
Feb 1, 20225 min read
Notification of Uncertain Tax Treatments
HMRC published new draft guidance on 18 January 2022 on the requirements for large businesses to notify 'uncertain tax treatment'
Bryan Crawford
May 5, 20213 min read
A Badly Drafted Closure Notice
This case concerns closure notices in a capital allowances claim for software licenses held in 2018.
Bryan Crawford
Feb 8, 20214 min read
Reduce Workload and Costs in Your Claims
How do you get the best capital allowances results for your business for the least amount of work and hassle – the answer could lie in...
Bryan Crawford
Jul 31, 20202 min read
Factory Yard Repairs Tax Win
When it comes to determining repairs for tax purposes, words matter but substance and context matter more
Bryan Crawford
Nov 1, 20195 min read
HMO fails to substantiate capital allowances claim
HMO fails to substantiate capital allowances claim
Bryan Crawford
Nov 1, 20192 min read
HMRC loses challenge on late capital allowances claim
HMRC loses challenge on late capital allowances claim
Bryan Crawford
Jun 3, 20191 min read
HMRC Spotlight on Research & Development Facilities
HMRC Spotlight on Research & Development Facilities
Bryan Crawford
Jun 3, 20192 min read
Clearance or Approval Applications from HMRC
Non-Statutory Clearance Applications (“NSCA”) are a useful tool in gaining additional certainty from HMRC on certain areas of tax law.
Bryan Crawford
Feb 4, 20193 min read
Residential care home win on building purchase
Residential care home win on building purchase
Bryan Crawford
Dec 5, 20183 min read
Businesses that delay capital investment will pay more tax
Businesses that delay capital investment will pay more tax.
Bryan Crawford
Dec 5, 20182 min read
HMRC waiting to catch sellers without valid fixtures elections
HMRC waiting to catch sellers without valid elections
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