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Talk 23: Professional and overhead costs

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In this video, capital allowances specialist Ray Chidell looks at the treatment of professional and preliminary costs in relation to a construction project. Ray comments on the concepts of overheads and preliminary costs, and turns to the three linked Wetherspoon decisions to look at how such costs should be treated when formulating a capital allowances claim. He shows how the approach by HMRC was categorically rejected by the Tribunals and how the HMRC guidance has since been modified to reflect the outcome. To receive a weekly notification as each talk is made available, email [email protected] Ray’s two capital allowances books are available at: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
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