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Alun Oliver

Alun Oliver BSc (Hons) MCIM MBA FRICS is managing director of property taxation specialists, E³ Consulting, and is also a CEDR accredited mediator. He has worked in property tax since 1994 and advises a wide range of clients from FTSE100 through to regional developers and family offices on capital allowances, land remediation tax relief, community infrastructure levy (CIL), VAT and repairs and maintenance on projects throughout the UK. E³ Consulting was also the winner of Best Independent Tax Consultancy Firm in the Taxation Awards 2024 and previously in 2011. Alun can be contacted by tel: 0345 230 6450 or email: alun.oliver@e3consulting.co.uk.

ARTICLES

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Calming the storm or turbulance ahead?

Wind of change

Food for thought?

What’s in a name?

Elective surgery

Tax bonfire

Buried treasure?

Is anybody listening?

Structural inadequacies

Sudden impact

Optimising clients’ capital allowances claims on second-hand property transactions

Capital allowances available on second-hand assets

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12

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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

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Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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