Treatment of post first use expenditure for SBA purposes
Executive summary This note is supplementary to the Structures and Buildings Allowances (SBA) briefing published on in November 2025. Experience...
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LRR consultation response 2
LRR consultation response 2 At Budget 2024, the government announced that it would consult on Land Remediation Relief (LRR) in...
Budget 2025 insight
Budget 2025 insight Executive summary No stamp duty reform, no demand side incentives and no mention of any reforms to...
Time limits for making retrospective claims
Time limits for making retrospective claims Executive summary Companies do not always claim their full entitlement to tax incentives. This...
LRR consultation response
LRR consultation response Executive Summary In the Autumn 2024 Budget, HM Treasury announced its intention to consult on the impact...
Gripple Ltd R&D case: payments to associated companies and staffing costs
Gripple Ltd R&D case: payments to associated companies and staffing costs Executive summary The High Court decision in Gripple Ltd...
Structures and buildings allowance: key considerations
Structures and buildings allowance: key considerations Executive summary The Structures and Buildings Allowance (SBA) legislation was introduced to provide tax...
Contracted-out R&D costs
Contracted-out R&D costs Executive Summary The merged Research and Development Expenditure Credit (RDEC) scheme was introduced by HMRC as part...
Capital allowances: Gunfleet Sands
Capital allowances: Gunfleet Sands Executive summary The Court of Appeal’s decision in the Gunfleet Sands case has marked a significant...
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