CAPITAL-ALLOWANCES

Davinder Sahota and Yousuf Chughtai (EY) examine a recent FTT decision which shows how complex and large structures can be considered to function as plant for capital allowances purposes, even where other premises-like functions may exist.

Quay wall qualifies for capital allowances.

Mike Lane

Zoe Andrews

The decisions in JTI, Altrad and Burlington are examined in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.

Transfer of trade and capital allowances provisions in context of ring fence trade.

Paul Farey

Paul Farey (AECOM) considers the FTT’s ruling on the Acorn Venture case and yet another discussion around what constitutes expenditure on plant.

Jasmine Kaur

The move to permanent full expensing marks a change in UK corporate tax strategy, writes Jasmine Kaur, Head of Capital Allowances at HM Treasury.

Paul Farey

Paul Farey (AECOM) considers the impact of the Upper Tribunal’s ruling in the Gunfleet Sands case.

Capital allowances on camping pods.

Capital allowances disallowed for windfarm studies expenditure.

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7 /7

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

Fixing the wrong problem? The need to tackle shadow advisers

Ray McCann

Succession planning: the longer-term impact of the Budget on businesses

John Endacott

2024: that was the year that was

Jemma Dick

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EDITOR'S PICK