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Capital allowances
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7
Readers’ forum: Most efficient way to get tax relief on equipment
Letting business
Property tax consultations after the October Budget
Food for thought?
First sitting of the Public Bill Committee’s debates on the Finance Bill
New but the same
London Tax Network Tax Conference 2024
Meeting points - 2
Readers’ forum: Claiming capital allowances on equipment upgrade
Split of costs
Basic camping pods qualify for capital allowances
Capital pods
Readers’ forum: Apportioning costs of football event for staff
Party time
Capital allowances on trading premises
The shipping forecast
Super-deduction replaced by full expensing
What a relief!
Readers’ forum: Will new furnishings for marital home qualify for relief?
Domestic items relief
Readers’ forum: Do balancing charges get cancelled?
Arm’s length sale
Readers’ forum: Capital allowance choice
Corporate client
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READERS'
FORUM
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Practice tip: Retaining clients: show you CARE
Readers’ forum: Does re-imbursement of repair costs include VAT?
Readers’ forum: What part of fixed sum award is tax exempt?
Readers’ forum: Amending articles of association
Readers’ forum: Can charity register for VAT and claim refund?
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NEWS
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Key problems must be solved before making tax digital is implemented, warns ICAEW
Informal money transfer businesses to register
Professionals expect access to AI tools
Patent box relief awareness remains low
New service for authorised corporate service providers
DEADLINE DATES
Deadline dates for March 2025
CASES
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Too late to reinstate appeal
Preliminary studies were qualifying costs
Hypothetical contract was one of employment
Setting repayment against next return fails to avoid penalty
Holiday let business amounted to holding of investments
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This week's opinion: 27 March 2025
Key problems must be solved before making tax digital is implemented, warns ICAEW
Informal money transfer businesses to register
Professionals expect access to AI tools
Patent box relief awareness remains low