Blog

Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).

Apr 269 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.

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

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

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...

Feb 4, 20193 min read

Residential care home win on building purchase

Dec 5, 20182 min read

HMRC waiting to catch sellers without valid fixtures elections

HMRC waiting to catch sellers without valid elections

Nov 1, 20184 min read

Payment recognition and claims for plant or machinery

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.

Jul 2, 20182 min read

Capital allowances on SDLT, LBTT or LTT

Nov 10, 20172 min read

Commercial Property Tax Elections and Tribunal – Getting a Good Deal

Aug 10, 20173 min read

Can you claim capital allowances on property purchases?

Can you claim capital allowances on property purchases? Maybe!