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capital allowances

London Tax Network Tax Conference 2024 premium icon
Meeting points - 2
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Fruitful soil
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The shipping forecast
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What’s in a name? Decision of the Supreme Court in HMRC v SSE Generation Limited premium icon
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Elective surgery
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L PAUL FEETUM discusses the recent case of Tower MCashback LLP and another v CRC
28 Oct 2008
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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