Resources

Videos

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Articles

More than meets the eye

 

RAY CHIDELL and JAKE ILES discuss the limitations of the commercial property standard enquiries.

 

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HMRC v Telfer - A Case Study

 

The argument in Tax Adviser Magazine that HMRC may be overstepping the mark with some of the restrictions on claiming capital allowances.

 

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Capital Thinking

 

Law Society article that considers the tax changes applying since April 2014 have created new opportunities and pitfalls for those buying and selling commercial property.

 

 

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The Top Six Myths of Capital Allowances

Capital allowances are relevant for virtually every business and property investor in the UK. Despite this, there are still many misunderstandings in relation to these allowances, never more so than in relation to fixtures in property. Here are six common myths we have come across in our advisory work for accountants and others.

Annual Investment Allowances Going Forward

The UK’s capital allowances regime has undergone significant changes in recent years. Finance Act 2012 introduced additional hurdles that must be jumped when buying properties after 1 April 2012.

 

With the commercial property industry still getting to grips with the new legislation Annual Investment Allowance (AIA) is an importnat tool for tax savings.

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At Your Disposal

Despite what appears to be market rhetoric to the contrary, the changes to FA 2012 should be seen as a positive move to help commercial property owners capitalise on their existing investments and, coupled with an increase in AIA to £500,000, make some more.

 

Whilst the changes may seem to present more risk to advisors it also provides an opportunity for accountants to get closer to their existing clients and potentially develop new ones.

 

Six Forward has written and published ‘At Your Disposal’ in an ICAEW magazine explaining how capital allowances rules have changed, and those buying or selling commercial property have much to lose if they get it wrong. They also explain how to make the most of the reliefs still available.

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