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A basic guide to the value of capital allowances in real estate for in-house lawyers and property professionals

  • Wragge Lawrence Graham & Co LLP
  • -
  • United Kingdom
  • -
  • April 12 2012

Capital allowances represent a tax relief applying to the capital cost of fixed assets

Recovery of VAT incurred on professional services supplied to third parties (Airtours case)

  • Wragge Lawrence Graham & Co LLP
  • -
  • United Kingdom
  • -
  • February 16 2011

On 8 November 2010 the Upper Tribunal released its decision in respect of HM Revenue & Customs v Airtours Holiday Transport Limited 2010 UKUT 404 (TCC