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.
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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
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
Nov 18, 20224 min read
Capital Allowances Autumn Statement
With no new capital incentives to aide investment and growth, it is a back-to-basics approach to claim optimisation which has become...
Bryan Crawford
Sep 23, 20222 min read
Capital Allowances (Mini-Budget) Update
Summary of capital allowances announcements in Kwasi Kwarteng's first fiscal statement to try and stimulate growth in the UK economy.
Bryan Crawford
May 10, 20228 min read
UK Capital Allowances Reforms 2023
Proposals for UK Capital Allowances Reforms 2023 with links to survey details.
Bryan Crawford
Apr 20, 20223 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...
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 9, 202216 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 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
Dec 7, 20217 min read
CAPITAL ALLOWANCES 2021
A round-up of our most popular and topical articles covering capital allowances case law, legislation changes, news and related...
Bryan Crawford
Sep 14, 20214 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, 20217 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, 20212 min read
Structures and Building Allowances Simplification
Article explaining FA2021 changes to the Structures and Building Allowances statements and simplification rules.
Bryan Crawford
Aug 5, 20212 min read
Farming Partnership Loses Holiday Cottage Tax Claim
A salient reminder on the need for owners (in this case a farming partnership) to plan all stages for tax purposes
Bryan Crawford
Aug 5, 20214 min read
Expenditure in Connection With
Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim
Bryan Crawford
Jun 24, 20211 min read
Free Online Super Deductions Course
A short online course on the new capital allowances super deductions designed to inform students on how the relief operates, key timings etc
Bryan Crawford
May 5, 20213 min read
Super Deductions for Long Life Assets
HM Revenue & Customs (HMRC) have confirmed that they will accept the decision in the First-teir Tribunal (FTT) case of DAARASP LLP and BETEX
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