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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
Dec 2, 20246 min read
HMRC is Sharpening its Compliance Focus on Capital Allowances in Property Deals
In 2024, HM Revenue & Customs (HMRC) has been sharpening its focus on compliance checks for commercial real estate and infrastructure deals
Bryan Crawford
Apr 26, 20249 min read
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.
Bryan Crawford
Feb 27, 20246 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 19, 20244 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
Apr 11, 20228 min read
Dealing in Capital Allowances
An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)
Bryan Crawford
Dec 1, 20206 min read
The Importance of Working Together
Co-operation and planning with fixtures sales are essential to make the most of any capital allowances in the deal involved
Bryan Crawford
Oct 29, 20203 min read
Capital Allowances Elections OTS Review
The OTS has now concluded its latest review into capital allowances elections and made the following recommendations
Bryan Crawford
Oct 29, 20203 min read
Short Life Asset Tax Benefits
If you spend money on plant or machinery (including certain fixtures) for use in your business and regularly dispose or scrap them..
Bryan Crawford
Dec 5, 20182 min read
HMRC waiting to catch sellers without valid fixtures elections
HMRC waiting to catch sellers without valid elections
Bryan Crawford
Aug 3, 20183 min read
The ‘integral feature’ uplift in property purchases
If you buy a property from someone who owned it before 2008 you might be entitled to claim the 'integral feature' uplift.
Bryan Crawford
Jul 2, 20182 min read
Capital allowances on SDLT, LBTT or LTT
Capital allowances on SDLT, LBTT or LTT
Bryan Crawford
Nov 10, 20172 min read
Commercial Property Tax Elections and Tribunal – Getting a Good Deal
Commercial Property Tax Elections and Tribunal – Getting a Good Deal
Bryan Crawford
Aug 10, 20173 min read
Can you claim capital allowances on property purchases?
Can you claim capital allowances on property purchases? Maybe!
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