INDEPENDENT CAPITAL ALLOWANCES SPECIALISTS

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Capital Allowances Plant and Machinery in a Civil Engineering Context

By : October 3, 2018 Comments Off on Capital Allowances Plant and Machinery in a Civil Engineering Context

SSE GENERATION LIMITED V THE COMMISSIONERS FOR HMRC FIRST TIER TRIBUNAL TAX CHAMBER   This is the first significant capital allowances case since IRC v Barclay, Curle & Co Ltd [1969] where expenditure on capital allowances has been considered for civil engineering type expenditure. Of particular interest is just how far apart the two parties […]

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