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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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Specialist building parts in uranium facility fail ‘plant’ test?
Specialist building parts in uranium facility fail ‘plant’ test?
Bryan Crawford
Nov 1, 20194 min read
HMO fails to substantiate capital allowances claim
HMO fails to substantiate capital allowances claim
Bryan Crawford
Nov 1, 20195 min read
HMRC loses challenge on late capital allowances claim
HMRC loses challenge on late capital allowances claim
Bryan Crawford
Nov 1, 20192 min read
Planning for structures and buildings allowances (SBA) claims
Planning for structures and buildings allowances (SBA) claims
Bryan Crawford
Jul 1, 20195 min read
Taxing Tenant Lease Incentives
The three most common forms of inducements that landlords will offer potential tenants are rent free period, reduced rent, reverse premium.
Bryan Crawford
May 6, 20194 min read
Contributions towards tenant fitout works
Properties require regular maintenance and occasional transformational expenditure to adapt to changing market needs and trends.
Bryan Crawford
May 6, 20193 min read
Eurocentral investors lose out on capital allowances
Some of the original investors in Eurocentral are set to lose around £5million.
Bryan Crawford
May 6, 20194 min read
BPRA case explores “on or in connection with”
BPRA case explores “on or in connection with”
Bryan Crawford
Apr 9, 20194 min read
A new requirement on property owners & occupiers – “Allowances Statements”
A new requirement on property owners & occupiers – “Allowances Statements”
Bryan Crawford
Apr 8, 20194 min read
Clock ticking for accelerated tax relief on water, waste and energy investments
Clock ticking for accelerated tax relief on water, waste and energy investments
Bryan Crawford
Apr 8, 20192 min read
Structures and Buildings Allowances Update
Structures and Buildings Allowances Update
Bryan Crawford
Feb 5, 20194 min read
Residential care home win on building purchase
Residential care home win on building purchase
Bryan Crawford
Feb 4, 20193 min read
Grain silo and building facility tax win
Grain silo and building facility tax win
Bryan Crawford
Jan 21, 20193 min read
Businesses that delay capital investment will pay more tax
Businesses that delay capital investment will pay more tax.
Bryan Crawford
Dec 5, 20183 min read
Landlord wins CIS appeal on partial property redevelopment
Landlord wins CIS appeal on partial property redevelopment
Bryan Crawford
Dec 5, 20182 min read
Structures and Buildings Allowances (SBA) an Initial Guide
The autumn budget announced the introduction of a new structures and buildings allowance (SBA). It is designed to give tax relief for...
Bryan Crawford
Nov 1, 20185 min read
Withdrawal of Enhanced Capital Allowances from April 2020
Withdrawal of Enhanced Capital Allowances from April 2020
Bryan Crawford
Nov 1, 20182 min read
Budget 2018 – Major Capital Allowances Changes
Budget 2018 – Major Capital Allowances Changes
Bryan Crawford
Oct 29, 20181 min read
HMRC wins £83m capital allowances case on software
HMRC wins £83m capital allowances case on software
Bryan Crawford
Oct 1, 20183 min read
Vacant, contaminated or derelict land – time to revisit the tax relief
Vacant, contaminated or derelict land – time to revisit the tax relief
Bryan Crawford
Oct 1, 20183 min read
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