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Capital allowances

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What’s in a name? Decision of the Supreme Court in HMRC v SSE Generation Limited premium icon
What’s in a name?
12 Jun 2023
Intricacies of the 2014 fixtures rules premium icon
Elective surgery
15 May 2023
Budget – beneath the surface premium icon
Boring under the surface
20 Mar 2023
Readers’ forum: Advising musician about capital allowances premium icon
Bass enquiry One of my clients is a semi-professional musician. She plays in a number of orchestras, ensembles and for shows. Sometimes she gets paid but at other times she plays...
28 Feb 2023
Implications of the Court of Appeal’s decision in Cobalt Data Centre 2 LLP and another premium icon
Tarnished contract
06 Dec 2022
OTS report on capital allowances premium icon

Improve the regime

01 Aug 2018
Not out of time premium icon

Dundas Heritable Ltd (TC6476)

29 May 2018
Renewals allowance abolished premium icon

Costs can be claimed using other reliefs

29 Mar 2016
Readers’ forum: Plant and machinery premium icon

Tax if a sole trader invoices a nominal amount for plant on incorporation?

12 Jan 2016
Readers' forum: Sunshine tax premium icon

What tax relief and capital allowances are due on a solar panel installation?

03 Nov 2015
Claim is out of order premium icon

Brain Disorders Research Limited Partnership (TC4510)

13 Oct 2015
Claims rise by £380m premium icon

UK research and development scheme claims rise.

22 Sep 2015
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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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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
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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
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