CAPITAL-ALLOWANCES

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.

John Lovell

John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance.

David Whiscombe

When is a time limit not a time limit?

What’s changed since the draft.

Julie Butler

Good news for farmers.

Julia Lloyd

Susie Brain

Julia Lloyd and Susie Brain (Norton Rose Fulbright) provide an overview of the new regime and suggest practical steps that should be taken by taxpayers.

Jake Iles

Ray Chidell

A recent tribunal decision confirms that the ‘pooling requirement’ may be met despite failures by former owners, write Ray Chidell and Jake Iles (Six Forward Capital Allowances).

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.

Steven Bone

Steven Bone (The Capital Allowances Partnership Ltd) reviews the new capital allowance introduced for non-residential structures and buildings.

Matthew Hodkin

David Schultz

Matthew Hodkin and David Schultz (Norton Rose Fulbright) consider the broader implications of an FTT decision on capital allowances for expenditure on a hydroelectric power project.

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