In case you thought the NI coding system was becoming too easy to follow, HMRC have announced 4 more NI codes in order to comply with the new regulations, starting in April 2022, for those companies trading within one of newly established Freeport areas.   F – standard category letter I – married women &…

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In 2019 the first tier tribunal ruled in a case concerning a grain store that the entire structure qualified as plant and consequently gave rise to a capital allowance claim, by reason of it being a silo. As a consequences of this decision there have been a number of claims for capital allowances both in…

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