Capital Allowances - An Update on Recent Case Law with John Lovell

Introduction

Capital allowances remain a key driver of investment - but the rules are increasingly shaped by complex and evolving case law.

This new live interactive session is designed for accountants, tax advisers, lawyers, and property professionals seeking clarity on the most important capital allowances cases and their practical implications.

Capital allowances expert John Lovell will guide you through key decisions - from early foundational authorities to recent infrastructure disputes - explaining how they influence HMRC’s approach and impact real-world claims.

What You Will Learn

During this live and interactive session, you will:

• Gain a clear understanding of key case law principles, including Yarmouth v France and Wimpy Restaurants
• Examine modern commercial applications through cases such as Wetherspoons and Anduff Car Wash
• Understand complex infrastructure rulings, including Gunfleet Sands Ltd v HMRC, Urenco Chemplants Ltd v HMRC and Northern Gas Networks Ltd v HMRC
• Analyse recent high-value disputes, including Cheshire Cavity Storage & EDF Energy v HMRC and SSE Generation Ltd v HMRC
• Navigate the capital allowances legislative framework, including key statutory provisions and schedules
• Apply insights directly to your own client work and advisory practice

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.