Whether section 198 election is valid

Steven Bone

Steven Bone (The Capital Allowances Partnership Ltd) answers a query on a capital allowances s 198 election for plant and machinery fixtures which is being challenged by HMRC.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

EDITOR'S PICK

Article Upgrade

1 /7

Test - ITR GLITCHES-AY 2026-27

2 /7

Test Article

Andrew Quinn

3 /7

Tax Journal's 2025 Budget coverage

4 /7

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

5 /7

Medpro: better late than never

Stacey Cranmore

6 /7

No escape: the new IHT tax rules for pensions

Harriet Betteridge

7 /7

Article Upgrade

Test - ITR GLITCHES-AY 2026-27

Test Article

Andrew Quinn

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

Harriet Betteridge

CASES

Read all

IN BRIEF

Read all

Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

Whether section 198 election is valid

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

EDITOR'S PICK