Capital allowances

Ascertaining capital allowances pooling requirements on a building to be sold

Business premises renovation allowance for conversions to holiday lets

How new rules affecting buyers and sellers of property are working in practice

Allocating capital allowances between two businesses

Will the costs of installing and maintaining a stairlift be tax-deductible?

F Swain, H Swain, Clarisa Ltd (TC3896)

A Salmon (TC3789)

CRC v David Thomson, Upper Tribunal (Tax and Chancery Chamber)

Lloyds TSB Equipment Leasing (No 1) v CRC, Court of Appeal

Are capital allowances claimable in respect of a water borehole?

Preserving capital allowances entitlement on a property transfer

Rogate Services Ltd (TC3449)