INDEPENDENT CAPITAL ALLOWANCES SPECIALISTS

Capital Allowances Case Summary – Rogate Services

By : January 12, 2015 Comments Off on Capital Allowances Case Summary – Rogate Services

Capital Allowances Case Summary: Rogate Services Limited v HMRC [2014] Release Date: 25 March 2014 Overview   Whether expenditure on constructing a Car Valeting Bay is plant. It was held by the First-Tier Tax Tribunal that the valeting bay was

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Capital Allowances Case Summary – LLPs and AIA

By : September 26, 2014 Comments Off on Capital Allowances Case Summary – LLPs and AIA

Tax Case Summary: Drilling Global Consultant LLP v HMRC [2014] Release Date: 11 September 2014 Overview Whether an LLP, whose members are an individual and a limited company is a qualifying person entitled to claim the annual investment allowance (AIA)

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