Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
19 October 2026
Could capital allowances reduce the cost of investing in ports and harbours infrastructure?Discover how capital allowances can help UK ports and harbours fund infrastructure upgrades, support the shift to renewable energy and unlock tax relief - including opportunities linked to Freeports.
24 July 2026
Burnham, Miliband and Britain’s energy realityPolitics moves quickly. Infrastructure does not. Mark Stewart highlights the growing gap between political timescales and infrastructure investment horizons. For investors, policy stability matters far more than political rhetoric, and Britain’s energy future depends on providing long-term certainty.
28 May 2026
Scotland’s energy sector: the capability is here. Now we need the conditionsThe conversations around All-Energy in Glasgow in May, spanning operators, supply chain firms and technology developers, have reflected a strong sense of positivity across the sector. Despite ongoing national debate over energy security and policy, there is clearly no shortage of willingness or ambition. What there is though, is a sure and damaging lack of certainty.
01 May 2026
Supreme Court decision: capital allowances and pre-construction costsThe Supreme Court has ruled that a range of pre‑construction studies and surveys undertaken as part of windfarm developments do not qualify for capital allowances, finding that these costs were too remote from the statutory requirement that expenditure be incurred “on the provision of” plant and machinery. This decision has significant implications for businesses in capital‑intensive sectors and may prompt taxpayers to review the robustness of existing and future claims.
23 April 2026
Electricity Generator Levy to increase to 55% from 1 July 2026From 1 July 2026, the Electricity Generator Levy will rise from 45% to 55%, increasing the tax burden on generators earning exceptional profits. We break down what the change means, who it affects, and the wider commercial and tax implications for businesses in scope.
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