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Insights

Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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Michael Murray

Michael Murray

Construction & Property Incentives Partner

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15 April 2025

  • Construction & Property
  • Energy, Infrastructure and Sustainability
  • Construction & Property Incentives
New capital allowances ruling could mean more tax relief for large infrastructure projects

A recent court appeal has broadened the range of activities that may qualify for capital allowances on large-scale projects. This is particularly relevant for the Infrastructure & Renewables sector, but could apply to projects in a variety of other sectors too. Michael Murray, Construction and Property Incentives Partner explains further.

Michael Murray

Michael Murray

Construction & Property Incentives Partner

Connect on LinkedIn

06 November 2024

  • Construction & Property Incentives
Could you benefit from Land Remediation Relief?

Land Remediation Relief (LRR) is available to incentivise the remediation of contaminated or derelict land. First introduced in 2001 and subsequently updated and expanded in 2009, LRR can offer significant benefits to corporation taxpayers that acquire contaminated or derelict land in the UK.

Rachael Tate

Rachael Tate

Tax Senior Manager

11 April 2023

  • Construction & Property Incentives
Changes in investment incentives to be aware of

The ‘super-deduction’, an enhanced temporary Capital Allowances relief allowing companies to cut their tax bill by up to 25p for every £1 they invest in qualifying plant and machinery, is coming to an end on 31 March 2023.

Robert Winters

Robert Winters

Construction & Property Incentives Director

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03 March 2023

  • Rural
  • Construction & Property Incentives
Capital Allowances appeals on agricultural buildings reap rewards for taxpayers

Two recent Capital Allowances cases have set an interesting precedent for claims on farming and food production buildings, and what type of expenditure may in fact qualify for the tax relief.

John McAuslin

John McAuslin

Tax Partner, Head of Corporate Tax

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23 September 2022

  • Construction & Property Incentives
  • Corporate Tax
  • Budget
Mini-Budget 2022: Corporation Tax

We outline the changes to corporation tax announced in the 2022 Mini-Budget on 23 September.

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