Important Articles

Immediate Action Required – Property Transactions After 31 March 2014

The way in which plant and machinery allowances pass between the sellers and buyers of commercial property changes after 31 March 2014. Buyers are at a very high risk of losing entitlement to tax relief unless they amend their procedures and the way in which plant and machinery allowances are considered in the conveyance process.

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The Impact of Finance Act 2012

The new Capital Allowances for Fixtures legislation may have been drafted over two years ago, but its impact is very much an issue for…Read More

Business Premises Renovation Allowances: Update in Finance Bill (no.2) 2014

The life of the Business Premises Renovation Allowances (BPRA) scheme has had more major character twists and turns than a pub landlord from Albert…Read More