Wind Farm: Capital Allowances Case – Supreme Court Judgment of Orsted West of Duddon
Sands V HMRC (Gunfleet Sands)
On 15 April 2026, The Supreme Court ruled unanimously in favour of HMRC’s appeal against
the Court of Appeal’s decision that all environmental surveys and studies qualified for plant
and machinery allowances. The Supreme […]
Introduction
This short webinar examines the latest changes introduced by the Finance Act 2025, including full expensing and new leasing rules, alongside practical guidance on navigating capital allowances in commercial property transactions.
Through case studies and real-world insights, you will learn how to secure available reliefs, avoid common pitfalls and ensure allowances are not lost.
A Complete Guide to Capital Allowances for Property Investors in 2026
Why capital allowances matter in 2026
Capital allowances are one of the most powerful (yet consistently underutilised) tax reliefs available to UK property investors. In 2026, as investors navigate higher borrowing costs and increased scrutiny from HMRC, capital allowances have moved from being a […]
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New first-year allowance and main rate of writing-down allowances
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In this podcast with Aidan Savage of ElevationAI, John Lovell discusses Lovell Consulting and his secrets to many years of successful business including strategies and his vision for the future.
Capital Allowances on Property Purchases and Expenditure – a Comparison of Ireland and UK
This course outlines the capital allowances tax savings on the purchase of commercial and residential properties and expenditure. It compares and contrasts capital allowances in Ireland and UK and provide real case studies.
John Lovell covers the […]
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Realbuzz Group Ltd v HMRC [2025] UKFTT 493 – What It Means for Capital Allowances
Although the recent First-tier Tribunal decision in Realbuzz Group Ltd v HMRC [2025] UKFTT 493 (TC) focused on Research and Development (R&D) tax relief, it highlights important points that could apply to other areas of tax relief. In particular […]
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VOA to Merge with HMRC – What It Means for Capital Allowances
On 28 April 2025, the UK Government announced that the Valuation Office Agency (VOA) will be absorbed into HM Revenue & Customs (HMRC) by April 2026. This move is part of a broader effort to cut inefficiencies and modernise public services.
In this episode of Growth Unlock, Marcel interviews John Lovell, Managing Director of Lovell Consulting, a specialist in capital allowances.
Lovell Consulting’s complimentary Capital Allowances Avoiding Blunders webinar outlines tax savings available by reviewing current and historical construction expenditure and commercial property purchases. To subscribe click here
