Market leading insight for tax experts
View online issue

CAPITAL-ALLOWANCES


The Mersey Docks and Harbour Company Ltd v HMRC premium
Quay wall qualifies for capital allowances.
15 January 2025
Tax and the City review for July 2024 premium
Card image Mike Lane
Card image Zoe Andrews
The decisions in JTI, Altrad and Burlington are examined in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
10 July 2024
HMRC v Altrad Services Ltd and another premium
CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.
3 July 2024
CATS North Sea Ltd v HMRC premium
Transfer of trade and capital allowances provisions in context of ring fence trade.
26 June 2024
Capital allowances: buildings, structures or plant? premium
Card image Paul Farey
Paul Farey (AECOM) considers the FTT’s ruling on the Acorn Venture case and yet another discussion around what constitutes expenditure on plant.
31 January 2024
The move to permanent full expensing premium
Card image Jasmine Kaur
The move to permanent full expensing marks a change in UK corporate tax strategy, writes Jasmine Kaur, Head of Capital Allowances at HM Treasury.
10 January 2024
Capital allowances: a question of design? premium
Card image Paul Farey
Paul Farey (AECOM) considers the impact of the Upper Tribunal’s ruling in the Gunfleet Sands case.
6 December 2023
Acorn Venture Ltd v HMRC premium
Capital allowances on camping pods.
5 December 2023
Gunfleet Sands Ltd v HMRC premium
Capital allowances disallowed for windfarm studies expenditure.  
7 November 2023
PE funds and master holding companies: traps for the unwary premium
Card image James Shorland
James Shorland (Alvarez and Marsal) explores some of the unintended UK tax consequences of master holdco structures on portfolio companies of private equity funds. 
12 July 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
E Kwai v HMRC
22 July 2026
P Reed v HMRC
22 July 2026
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2026 LexisNexis
Top