Why a mixed partnership failed to claim the AIA
The impact of a vendor’s lack of capital allowance claim on a property conversion
Ascertaining capital allowances pooling requirements on a building to be sold
Tread carefully when buying commercial property
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