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CAPITAL-ALLOWANCES


Budget 2026: Corporate tax ‘simplification’ and a familiar sinking feeling premium
Card image Eloise Walker
This year’s Budget has the feel of robbing Peter to pay Paul (though sadly not our editor). For this practitioner, HMRC’s ‘Corporate Tax Simplification for Business Investment’ consultation raises further concerns, while AI...
29 October 2026
The Orsted ‘tax nothing’ starpremium
Card image Andrew Page
Andrew Page OBE (formerly HMRC) argues that the denial of relief for windfarm survey costs exposes a gap between the rules for capital allowances and intangible assets.
7 October 2026
Redrawing the line: modernising the taxation of distributions starpremium
Card image Jill Gatehouse Joe Williams Tom Gardner Emily Szasz
Jill Gatehouse, Emily Szasz, Joe Williams and Tom Gardner (Freshfields) examine HMRC’s proposed reforms to the taxation of distributions and their implications for capital returns, demergers and commercial transactions.
16 September 2026
Permanent Establishment exemption: preparing for mandatory application starpremium
Card image Lisa Shipley
Card image Alison Lobb
Alison Lobb and Lisa Shipley (Deloitte) examine what the new mandatory foreign branch exemption means for UK businesses.
2 September 2026
Legislation Day 2026: The consultation on predevelopment costs premium
Card image Kim Ashley
Clarification rather than a fundamental expansion of relief?
15 July 2026
How close is close enough? Orsted and the limits of ‘on the provision of plant’ premium
Card image Paul Farey
Paul Farey (AECOM) assesses how the Supreme Court’s stricter approach narrows the scope for capital allowances on preparatory expenditure.
29 April 2026
Budget 2025: the tax measures premium
A detailed report by Lexis®+ UK Tax, with additional practitioner insight.
27 November 2025
Losses and major changes in the trade or business premium
Card image John Angood
Card image James Hewitt
John Angood and James Hewitt (BDO) provide a back to basics guide.
7 May 2025
Capital allowances: uncertainty over design costs resolved by Court of Appeal premium
Card image Paul Farey
Paul Farey (AECOM) assesses the impact of the Court of Appeal’s judgment in Gunfleet Sands.
23 April 2025
Perenco UK Ltd v HMRC premium
First-year capital allowances claim on oilfield plant and machinery allowed
26 August 2026
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Abbey Group Ltd v HMRC
29 October 2026
IN BRIEFRSS Read all
MOST READ Read all
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