Notable Victory for Eurocentral Investors
This was a notable victory for the taxpayer as some £13m of tax allowances depended almost entirely on the true meaning of 'temporary'.
top of page
Blog
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
Search
Bryan Crawford
Apr 7, 20214 min read
Satellite Launch Costs
The recent case of Inmarsat Global Limited v The Commissioners for Her Majesty’s Revenue & Customs [2021] UKUT0059(TCC) is an appeal...
Bryan Crawford
Apr 7, 20215 min read
Gas Storage Caverns as Plant
Can a hole in the ground be an item of plant or machinery? The hole here was in fact a sophisticated underground cavern which had been...
Bryan Crawford
Apr 7, 20212 min read
Super Deductions for Landlords Update
Following last month’s budget announcement on the Capital Allowances Super Deduction, we have received a response from the Capital...
Bryan Crawford
Mar 3, 20214 min read
Super Deductions for Capital Expenditure
Today’s budget announced a temporary increase in tax relief for companies who invest in certain types of new plant and machinery
Bryan Crawford
Feb 8, 20212 min read
Tighter Incentives for Green Cars on Statute Books
On 5th February the government passed the legislation announced in Budget 2020 to extend and tighten the availability of 100% First Year...
Bryan Crawford
Dec 1, 20205 min read
Freeports Tax Incentives
The UK Government open up a bidding process in England to establish at least seven new Freeports.
Bryan Crawford
Dec 1, 20202 min read
Countdown to COP26
With the UN Climate Change Conference UK 2021 coming to Glasgow in less than 12 months time we wanted to shine a spotlight on tax
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 23, 20202 min read
What would you do if you lost your sight?
I had an insight into that question this year when a detached retina triggered four surgeries over seven months and a fifth now pending
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
Jul 2, 20205 min read
Property additions to meet Covid-19
Here we set out some of the key issues we expect to be examined for property additions to meet Covid-19.
Bryan Crawford
Jul 2, 20204 min read
Clearing up another persons mess
LRR remains the only real tax incentive for businesses who clean up contaminated or long-term derelict land and buildings.
Bryan Crawford
Mar 11, 20203 min read
Budget 2020 – Capital Allowances Summary
Budget 2020 – Capital Allowances Summary
Bryan Crawford
Feb 7, 20202 min read
Budget 2020 Predictions Capital Investment
Encouraging new business investment is going to be high on the Chancellor’s agenda in next months Budget and there are two areas where we...
Bryan Crawford
Feb 7, 20204 min read
OTS Claims and Election Review for 2020
The Office of Tax Simplification has published a document setting out the
scope of a new review into simplifying claims and elections.
Bryan Crawford
Jan 22, 20204 min read
Commercial Property Standard Enquiries (CPSE)
With the introduction of Structures and Buildings Allowances and their inclusion in CPSE general pre-contract contract enquiries for...
Bryan Crawford
Dec 13, 20193 min read
Capital Allowances Tax Tribunal Case Summary 2019
Case law and tribunal decisions are how statutory interpretation evolves. It can reinforce long term views and sometimes challenge the...
Bryan Crawford
Dec 13, 20193 min read
Golden Contract Data Centre in Tax Tribunal
Availability of 100% enterprise zone allowances through the use of a “Golden Contract” for the creation of data centres
Bryan Crawford
Nov 1, 20194 min read
Specialist building parts in uranium facility fail ‘plant’ test?
Specialist building parts in uranium facility fail ‘plant’ test?
bottom of page