Commercial Property Standard Enquiries (CPSE)
Blog
Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).
Capital Allowances Tax Tribunal Case Summary 2019
Taxing Tenant Lease Incentives
Contributions towards tenant fitout works
Clock ticking for accelerated tax relief on water, waste and energy investments
Science of unlocking missed capital allowances claims
Supporting investment and growth
SSE Hydroelectric Power Generation – Capital Allowances
Government Focus on Energy Performance and new LED guidance
The ‘integral feature’ uplift in property purchases
Buildings used for research & development
Taxpayer succeeds in making late capital allowances claims
FURASTAHUB
Record breaking year for international film and TV production
Avoidance of tax should not be your primary motive – it’s the law!
Tinkering and Tightening of Green Tax Reliefs
Percentage Agreements for Fixtures
Mezzanine Floors – Tax Treatment
Changes to Lighting and other ECA Criteria
Lease Taxation Update