UPPER TIER TRIBUNAL TAX CHAMBER There have been a run of cases heard before the courts relating to civil and structural works, with debate about what constitutes a structure as opposed to plant. In August 2019, the FTT heard The
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CHESHIRE CAVITY STORAGE 1 LIMITED and EDF ENERGY (GAS STORAGE HOLE HOUSE) LIMITED V HMRC [2019] FIRST TIER TRIBUNAL TAX CHAMBER (FTT) Background Both appellants were companies in the EDF Energy PLC Corporate Group and they operate gas storage facilities
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Capital Allowances - Keeping track of accounts coded Furniture, Fixtures and Equipment expenditure - Be careful! Typically, Accountants recognise the potential to claim allowances on accounts coded Furniture, Fixtures and Equipment (FF&E). This is normally for directly paid invoices for
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HORA TEVFIK V THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS FIRST TIER TRIBUNAL TAX CHAMBER (FTT) Claiming capital allowances on Homes of Multi Occupancy (HMO) has long been a hot potato, with confusion surrounding what is deemed to be
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We are pleased to announce our new complimentary seminar date is as follows. Wednesday 6 November To be held at The Savile Club, 69 Brook Street, Mayfair, London, W1K 4ER To reserve your place, email Nicola Bradshaw nbradshaw@lovellconsulting.com
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Further to our article titled ‘The Lazarus Impact – Making very Late Capital Allowances Claims’ where the First Tier Tax Tribunal allowed a pub company (the taxpayer) to file a very late capital allowances claim. HMRC appealed the First Tier
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