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)
Changes to the annual investment allowance made in this year’s Finance Bill
A new company has constructed and installed a wind turbine for a considerable sum on land that is rented from a farmer for a share of profits
A client is planning a doggy day care business that will operate from premises, rented under a licence, which have been unused for several years
A UK resident acquired a portfolio of commercial properties from his uncle in 2011. The uncle did not claim any capital allowances in respect of the properties
A business is likely to make substantial investments in plant and machinery in the period towards the end of 2014, before the annual investment allowance reverts from the temporary limit of £250,000 to £25,000
Harvey’s Jersey Cream Ltd (TC3045)
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