CAPITAL-ALLOWANCES

Capital allowances disallowed for windfarm studies expenditure.

James Shorland (Alvarez and Marsal) explores some of the unintended UK tax consequences of master holdco structures on portfolio companies of private equity funds.

Will Scott

It all depends on the context... Will Scott (Norton Rose Fulbright) assesses the impact of a Supreme Court decision on the availability of capital allowances for increasingly novel technologies.

Andrew Green

Lawrence Wild

Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.

Paul Farey

Paul Farey (AECOM) considers the impact of a Court of Appeal decision in the long-running Urenco capital allowances case.

Paul Farey

Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim.

Suzanne Alcock

Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, she examines Chancellor Sunak’s plan to encourage greater capital investment.

Paul Farey

Paul Farey (AECOM) examines two recent decisions that raise some unique considerations and add to the discussion as to what can qualify for plant and machinery allowances.

Will Scott

Susie Brain

Will Scott and Susie Brain (Norton Rose Fulbright) examine an Upper Tribunal decision on the availability of capital allowances in the context of increasingly complex, technical assets used in the power generation industry.

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