A Court of Appeal hearing on the Gunfleet Sands v HMRC case has given rise to substantial additional tax reliefs on costs, previously interpreted as non qualifying for Capital Allowances by the First-Tier Tribunal.
Such examples include environmental geophysical and geotechnical studies, noise assessments, archaeology, collision risk assessments, benthos and marine mammal studies, landscape, seascape and visual assessments, ornithology, wrecks and cultural heritage studies and telecoms and radar interference studies.