CAPITAL-ALLOWANCES

Kim Ashley

Clarification rather than a fundamental expansion of relief?

Paul Farey

Paul Farey (AECOM) assesses how the Supreme Court’s stricter approach narrows the scope for capital allowances on preparatory expenditure.

A detailed report by Lexis®+ UK Tax, with additional practitioner insight.

James Hewitt

John Angood

John Angood and James Hewitt (BDO) provide a back to basics guide.

Paul Farey

Paul Farey (AECOM) assesses the impact of the Court of Appeal’s judgment in Gunfleet Sands.

As 2026 passes its halfway point, we take stock of a busy year in the courts. From decisions on partnership tax and treaty abuse to VAT, inheritance tax planning to employment status, here is our pick of ten key cases shaping tax practice this year....

Capital allowances not available for environmental studies expenditure

Capital allowances: ring fence trades and intra-group transfers

Court of Appeal decides capital allowances are available for environmental studies

Yousuf Chughtai

Davinder Sahota

Davinder Sahota and Yousuf Chughtai (EY) examine a recent FTT decision which shows how complex and large structures can be considered to function as plant for capital allowances purposes, even where other premises-like functions may exist.

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