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.

Jan 19, 20244 min read

This recent tax case concerns the capital allowances treatment of 26 timber log camping pods at an outdoor activity centre in Wales.

Nov 22, 20235 min read

An overview of the latest developments in 'Full Expensing' following the UK Chancellor's Autumn Statement 2023

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

Apr 11, 20228 min read

An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)

Dec 1, 20206 min read

Co-operation and planning with fixtures sales are essential to make the most of any capital allowances in the deal involved

Oct 29, 20203 min read

The OTS has now concluded its latest review into capital allowances elections and made the following recommendations