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Capital allowances

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Readers’ forum: Will new furnishings for marital home qualify for relief? premium icon
Domestic items relief
27 Jun 2023
Readers’ forum: Do balancing charges get cancelled? premium icon
Arm’s length sale
27 Jun 2023
Readers’ forum: Capital allowance choice premium icon
Corporate client
19 Jun 2023
What’s in a name? Decision of the Supreme Court in HMRC v SSE Generation Limited premium icon
What’s in a name?
12 Jun 2023
Intricacies of the 2014 fixtures rules premium icon
Elective surgery
15 May 2023
Budget – beneath the surface premium icon
Boring under the surface
20 Mar 2023
Readers’ forum: Advising musician about capital allowances premium icon
Bass enquiry One of my clients is a semi-professional musician. She plays in a number of orchestras, ensembles and for shows. Sometimes she gets paid but at other times she plays...
28 Feb 2023
Implications of the Court of Appeal’s decision in Cobalt Data Centre 2 LLP and another premium icon
Tarnished contract
06 Dec 2022
OTS report on capital allowances premium icon

Improve the regime

01 Aug 2018
Not out of time premium icon

Dundas Heritable Ltd (TC6476)

29 May 2018
Renewals allowance abolished premium icon

Costs can be claimed using other reliefs

29 Mar 2016
Readers’ forum: Plant and machinery premium icon

Tax if a sole trader invoices a nominal amount for plant on incorporation?

12 Jan 2016
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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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