Blog

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

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

Apr 26, 20249 min read

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

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

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

With the introduction of Structures and Buildings Allowances and their inclusion in CPSE general pre-contract contract enquiries for...

Feb 4, 20193 min read

Dec 5, 20182 min read

HMRC waiting to catch sellers without valid elections

Nov 1, 20184 min read

Aug 3, 20183 min read

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

Nov 10, 20172 min read

Aug 10, 20173 min read

Can you claim capital allowances on property purchases? Maybe!