Steven Bone (Gateley Capitus) examines a recent Upper Tribunal decision about capital allowances for structures and land alterations in the context of a hydroelectric power civil engineering scheme.
Governments normally rein back on their spending after a general election, but not this one, to the detriment of the public finances, as David Smith explains.
This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).