CAPITAL-ALLOWANCES

Paul Farey

Paul Farey (AECOM) considers the impact of a Court of Appeal decision in the long-running Urenco capital allowances case.

Paul Farey

Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim.

Suzanne Alcock

Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, she examines Chancellor Sunak’s plan to encourage greater capital investment.

Paul Farey

Paul Farey (AECOM) examines two recent decisions that raise some unique considerations and add to the discussion as to what can qualify for plant and machinery allowances.

Will Scott

Susie Brain

Will Scott and Susie Brain (Norton Rose Fulbright) examine an Upper Tribunal decision on the availability of capital allowances in the context of increasingly complex, technical assets used in the power generation industry.

Paul Farey

Paul Farey (AECOM) looks at the problems that can arise when the issue of capital allowances is not properly dealt with in property contracts.

Sean Alexander

Steve Watts

Steve Watts and Sean Alexander (BDO) provide a practical guide to a common practice for most commercial property transactions.

Claire Lillie

Claire Lillie (EY) examines the administrative and technical considerations for non-resident corporate landlords as they complete their transition towards corporation tax.

Chris Holmes Mark Ellis James Egert

Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

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