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Modern Architecture

Blog

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

Long Life Assets (LLA) for Tax

Feb 7, 20203 min read

Long Life Assets (LLA) for Tax

HM Revenue & Customs (“HMRC”) have updated their manuals on long life assets (LLAs) to remind affected taxpayers that the concept of...

SSE win hydro tax case on structures as plant

Dec 13, 20193 min read

SSE win hydro tax case on structures as plant

SSE win hydro tax case on structures as plant

Specialist building parts in uranium facility fail ‘plant’ test?

Nov 1, 20194 min read

Specialist building parts in uranium facility fail ‘plant’ test?

Specialist building parts in uranium facility fail ‘plant’ test?

Grain silo and building facility tax win

Jan 21, 20193 min read

Grain silo and building facility tax win

Grain silo and building facility tax win

Payment recognition and claims for plant or machinery

Nov 1, 20184 min read

Payment recognition and claims for plant or machinery

Payment recognition and claims for plant or machinery

HMRC wins £83m capital allowances case on software

Oct 1, 20183 min read

HMRC wins £83m capital allowances case on software

HMRC wins £83m capital allowances case on software

Accounting and taxation of plant and machinery leases

Aug 3, 20184 min read

Accounting and taxation of plant and machinery leases

Accounting and taxation of plant and machinery leases

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