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  • Assisted areas

    Enterprise Zones and Enhanced Capital Allowances

    The recent publication of the Capital Allowances (Designated Assisted Areas) Order 2016 may not have made national newspaper headlines: but it did highlight the tax benefit of Enterprise Zones. This relief has been subject to many changes since reintroduction in 2012 and even HMRC’s own guidance seems limited at present. This briefing summarises the current position for Enhanced Capital Allowances available for expenditure incurred on plant and machinery within Designated Assisted Areas inside Enterprise Zones.


  • autumn-statement

    Telfer v HMRC: Capital Allowances, Caravans, Principles and Precedence

    It is tempting to assume that because an asset has been found to be plant or machinery by the courts that a similar asset will qualify for capital allowances irrespective of the circumstances. However the recent First Tier Tribunal case of Paul Telfer v HMRC [2016] challenges taxpayers to go back to first principles


  • @Legislation

    Quality assumed? The standard for capital allowances advice

    Strict standards already apply to tax agents’ services, but recent guidance from HMRC raises the bar further. So how does this impact on the advice of third parties feeding into tax computations, including capital allowances? This briefing addresses some of the key issues associated with the recent guidance and the impacts on agents and advisers.


  • row of books

    The tax and accounting treatment of repairs

    Assessing whether works to an existing property are capital or revenue can be challenging enough: however determining the tax and accounting treatment adds another layer of complexity. This briefing addresses some of the key considerations and benefits for property owners undertaking repair works.


  • Capital Allowances on Purchases and Sales

    MEES and Energy Act 2011 - reducing the cost through Capital Allowances

    From 2018, the Energy Act 2011 will put in place minimum standards of energy performance that private landlords will have to achieve before new leases can be entered into. This briefing outlines some of the key considerations and how the costs might be relieved through the tax system and in particular through capital allowances.


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