Land and Property

As for Capital Allowances? Well, while we all knew from the outset that the Super Deduction would age like a Norwegian Blue, nevertheless it’s easy to have been taken by…

Like Economics, much of tax law can be abstract and nebulous so it was fortunate for my career that I found Capital Allowances. These are a part of the tax…

Capital Allowances The Chancellor has announced ‘full expensing’ for some types of plant and machinery for companies paying Corporation Tax.  This move was widely predicted – in large part because…

The summer also witnessed some wild swings in the direction of numerous tax policies that were variously announced, U-turned and then partially or fully reinstated under some combination or other…

(Actually, that song was released way back in the last century – a fact that proves just how perceptive the sentiment is.) I don’t know about you, but I could…

Rates of SDLT for purchases of non-residential property Purchase consideration SDLT rate Up to £150,000 0% £150,001 – £250,000 2% Above £250,000 5% Rates of SDLT for purchases of residential…

It is encouraging to see a full review of the Capital Allowances regime to assess its fitness for purpose now and in the future. The current regime has evolved over…

Against such a background of uncertainty it’s completely understandable that capital investment in business assets could be taking a back seat. But there are a number of reasons why now…

The last consultation was led by the Office for Taxation Simplification, and resulted in the introduction of Structures and Buildings Allowances – widely criticised as one of the most (ironically)…