Market leading insight for tax experts
View online issue

CAPITAL-ALLOWANCES


Paul Farey (AECOM) looks at the problems that can arise when the issue of capital allowances is not properly dealt with in property contracts. 
Steve Watts and Sean Alexander (BDO) provide a practical guide to a common practice for most commercial property transactions.
Claire Lillie (EY) examines the administrative and technical considerations for non-resident corporate landlords as they complete their transition towards corporation tax. 
Card image Mark Ellis James Egert Chris Holmes
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

Steven Bone (Gateley Capitus) examines a recent Upper Tribunal decision about capital allowances for structures and land alterations in the context of a hydroelectric power civil engineering scheme.

John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance. 

When is a time limit not a time limit? 

What’s changed since the draft.

Good news for farmers.
Julia Lloyd and Susie Brain (Norton Rose Fulbright) provide an overview of the new regime and suggest practical steps that should be taken by taxpayers.
EDITOR'S PICKstar
Top