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The Tax Track

Capital allowances: the curious case of camping pods

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The Tax Track - ICAEW's podcast on the latest in tax practice and policy

The Tax Track is the new podcast series from ICAEW where we explore the latest from the tax world, and what it means for tax professionals, accountants, taxpayers and businesses. In this episode, we take a look at the wider implications of an unusual capital allowance case regarding camping pods that went to tribunal.

You often hear the phrase, “it’s what’s on the inside that counts”. That certainly proved to be true in this case. We also discuss the changes that are being introduced to the cash basis this April and the potential implications for businesses of all sizes.

This month’s panellists are ICAEW’s Lindsey Wicks, Senior Technical Manager, Tax Policy; Stephen Relf, Technical Manager, Tax; and Richard Jones, Senior Technical Manager, Tax Policy.

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You can read the full transcript of this episode here.



  • Lindsey Wicks, Senior Technical Manager, Tax Policy, ICAEW
  • Stephen Relf, Technical Manager, Tax, ICAEW
  • Richard Jones, Senior Technical Manager, Tax Policy, ICAEW


Ed Adams

Episode first published: 1 February 2024
Podcast recorded: 24 January 2024

All views expressed on this podcast are those of the contributors and don’t necessarily reflect those of ICAEW or its members.

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