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Capital allowances

Business premises renovation allowance for conversions to holiday lets

How new rules affecting buyers and sellers of property are working in practice

Allocating capital allowances between two businesses

Will the costs of installing and maintaining a stairlift be tax-deductible?

F Swain, H Swain, Clarisa Ltd (TC3896)

A Salmon (TC3789)

CRC v David Thomson, Upper Tribunal (Tax and Chancery Chamber)

Lloyds TSB Equipment Leasing (No 1) v CRC, Court of Appeal

Are capital allowances claimable in respect of a water borehole?

Preserving capital allowances entitlement on a property transfer

Rogate Services Ltd (TC3449)

Changes to the annual investment allowance made in this year’s Finance Bill

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