Blog

Taxpayer succeeds on a number of points at Upper Tribunal with its hotel BPRA claim

A unique feature of a furnished holiday letting (FHL) compared to other types of residential property businesses is the ability to claim...

HM Revenue & Customs (HMRC) has updated its Capital Allowances Manual (CA12300).

Here we set out some of the key issues we expect to be examined for property additions to meet Covid-19.

Budget 2020 – Capital Allowances Summary

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

Statistically based sampling for major UK pub expansion.

Case law and tribunal decisions are how statutory interpretation evolves. It can reinforce long term views and sometimes challenge the...

HMO fails to substantiate capital allowances claim

HMRC loses challenge on late capital allowances claim

Planning for structures and buildings allowances (SBA) claims

We take a look at one of the core reliefs for capital expenditure on purchasing or developing properties a a furnished holiday let.

Some of the original investors in Eurocentral are set to lose around £5million.

BPRA case explores “on or in connection with”

A new requirement on property owners & occupiers – “Allowances Statements”

Clock ticking for accelerated tax relief on water, waste and energy investments

Residential care home win on building purchase

HMRC waiting to catch sellers without valid elections

Payment recognition and claims for plant or machinery

The autumn budget announced the introduction of a new structures and buildings allowance (SBA). It is designed to give tax relief for...