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Capital allowances - articles

Features and articles from ICAEW on capital allowances within the UK tax regime.

Taxing new vehicle purchases

Lindsey Wick 02-03-2020

Taxing a new car or van will depend on its eco credentials, and whether it’s defined as a car or a van, which is not always straightforward.

Property issues facing the GP sector

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05-12-2019

These are some of the issues and concerns which the GP sector are facing.

Exploring structures and buildings allowances

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Bryan Crawford 12-08-2019

Bryan Crawford, founder and director of Furasta Consulting, considers the actions that taxpayers and their advisers should be taking when it comes to structures and buildings allowances. Among other things, he goes into detail about qualifying expenditure, qualifying use and allowance statements.

Spring Statement 2019

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Jane Moore 17-04-2019

Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

Tax treatment of low emission vehicles

Rebecca Cave 17-04-2019

Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.

Another ‘plant’ case, another taxpayer victory

Ray Chidell and Jake Iles 27-03-2019

Ray Chidell and Jake Iles of Six Forward Capital Allowances look at the implications of the 2019 May v HMRC case on capital allowances, including a look at broader considerations around the definition of ‘plant’.

The impact of capital allowances rules

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Anita Monteith 22-01-2019

Anita Monteith considers the effects of the capital allowances rules. She covers topics including the Budget 2018 proposals, new structures and buildings allowance, reduced rate of special writing-down allowance and the annual investment allowance.

New capital allowances rules

Steven Bone 12-12-2018

Steven Bone explores the unexpected tax relief for buildings unveiled in the 2018 budget.

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