CAPITAL-ALLOWANCES

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.

Steven Bone

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.

Ray Chidell

Jake Iles

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).

Go to page of 4