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  • 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

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  • @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.

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  • 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.

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  • 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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  • Financial calculator

    Budget 2016 - UK Property Market Gets Hit Again

    This Budget was not expected to hold many surprises, especially as most of the measures had already been announced in the 2015 Autumn Statement. However, there was a nasty surprise for the soft drinks industry and some good news for savers and small businesses: but it was the property market that again has to stomach new measures for raising additional revenue. In this note we summarise the issues affecting the property market which were not previously announced last autumn.

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