David Hole

DAVID HOLE considers the problem of deferred revenue expenditure incurred by traders and property investors.

EVEN IN THE information age, businesses need premises. The cost of maintaining and refurbishing business premises can be considerable, but the potential tax relief is equally significant. To get the best result for the client, it is necessary to claim the benefit of the doubt in borderline cases. The purpose of this article is to show how some recent changes have shifted the benefit of the doubt.