Capital Allowances Plant and Machinery in a Civil Engineering Context Update

By : Julie Davies February 28, 2019 Comments Off

UPDATE ON CASE SSE GENERATION LIMITED V THE COMMISSIONERS FOR HMRC HMRC TO CHALLENGE THE FIRST TIER TRIBUNAL TAX CHAMBER RULING HMRC have decided to challenge the ruling given by the First Tier Tax Tribunal which they considered was

Capital Allowances: HMRC Clutching Straws on a Grain Storage Structure

By : Julie Davies February 13, 2019 Comments Off

HMRC clutching straws on a grain storage structure : Stephen May and another v HMRC [2019] UKFTT 32 (TC) Overview There has been a capital allowance case to determine whether a facility for drying, conditioning and storage of grain is