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Capital allowances

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Readers’ forum: Playing the right notes, but not necessarily in the right order premium icon
Benefits in kind
27 Jul 2026
Readers’ forum: Petrol station upgrade premium icon
Capital allowances
13 Jul 2026
Supreme Court decision in CRC v Ørsted West of Duddon Sands and others premium icon
Calming the storm or turbulance ahead?
20 Apr 2026
Readers’ forum: Goodwill hunting premium icon
Incorporation
20 Apr 2026
Navigating corporate tax changes in 2026 premium icon
Change ahead
16 Feb 2026
Readers’ forum: Corporate restructure riddle premium icon
Loan write-off
12 Jan 2026
Tax consequences of buying and selling plant and machinery premium icon
New van, anyone?
05 Jan 2026
Readers’ forum: I’m gonna sit right down and write myself a letter premium icon
Negligible value claim
15 Dec 2025
Budget 2025: Research and development and capital allowances premium icon
Welcome stability
08 Dec 2025
Readers’ forum: Self-employed client uses own equipment for PAYE job premium icon
Capital allowances
08 Sep 2025
Tax planning around FETF grants and farm equipment premium icon
Capital farming
18 Aug 2025
Court of Appeal’s decision in Beard v CRC premium icon
It’s a dividend, Jim…
11 Aug 2025
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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