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Capital allowances
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Capital allowances
CAPITAL-ALLOWANCES
Losses and major changes in the trade or business
John Angood
James Hewitt
John Angood and James Hewitt (BDO) provide a back to basics guide.
Capital allowances: uncertainty over design costs resolved by Court of Appeal
Paul Farey
Paul Farey (AECOM) assesses the impact of the Court of Appeal’s judgment
in
Gunfleet Sands
.
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Court of Appeal decides capital allowances are available for environmental studies
Mersey Docks: you’re my wonderwall
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.
The Mersey Docks and Harbour Company Ltd v HMRC
Quay wall qualifies for capital allowances.
Tax and the City review for July 2024
Zoe Andrews
Mike Lane
The decisions in
JTI
,
Altrad
and
Burlington
are examined in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
HMRC v Altrad Services Ltd and another
CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.
CATS North Sea Ltd v HMRC
Transfer of trade and capital allowances provisions in context of ring fence trade.
Capital allowances: buildings, structures or plant?
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.
The move to permanent full expensing
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.
Go to page
of
6
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 20 June 2025
Treasury unveils agile approach to tax consultations
HMRC update on capital allowances guidance project
Private school fees VAT challenge fails
HMRC confirm extended deadline for final VAT return
CASES
Read all
Eastern Power Networks plc and others v HMRC
A Moffat and another v HMRC
Performance Leads Ltd v HMRC
Other cases that caught our eye: 20 June 2025
Nellsar Ltd v HMRC
IN BRIEF
Read all
Lessons from Moran on the TOAA rules
IHT excluded property settlements
HMRC’s updated DOTAS guidance
Tax and PISCES
Tax reform and the growth agenda
MOST READ
Read all
Other cases that caught our eye: 13 June 2025
Tax reform and the growth agenda
Solent Pathway Campus Ltd v HMRC
The new UK PE, TP and UTPP rules: key questions
The Government amendments to domestic Permanent Establishment rules