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