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- Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC
- Thursday 10 April 2025
- Alun Oliver reviews the recent Court of Appeal decision Orsted West of Duddon Sands (UK) Ltd and others v CRC that has overturned the previous Upper Tribunal decision.
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- Food for thought?
- Thursday 13 February 2025
- Alun Oliver contemplates the imminent consultations for both capital allowances and land remediation tax relief announced in the Budget.
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- Comment on Autumn Budget 2024
- Wednesday 30 October 2024
- Budget latest – comment on property tax changes from award-winning analysts E³ Consulting.
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- An interview with…Alun Oliver FRICS
- Wednesday 11 September 2024
- Alun Oliver FRICS, Managing Director and co-founder of E³ Consulting answers questions for the BCIS Carbon Newsletter.
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- Furnished Holiday Lets (FHLs) – Abolition of Tax Breaks
- Monday 5 August 2024
- Alun Oliver, Managing Director, explains the recently confirmed withdrawal of the Furnish Holiday Lettings (FHL) tax incentives.
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- Autumn Statement 2023 - Property Tax Update
- Wednesday 22 November 2023
- Today, Wednesday 22 November 2023, Chancellor Jeremy Hunt MP delivered his Autumn Statement.
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- Elective surgery
- Monday 29 May 2023
- Alun Oliver responds to a frequent query on the procedures to comply with the new fixtures rules. Taxation Magazine 18 May 2023.
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- Building a new world: How to achieve net zero
- Tuesday 9 May 2023
- We consider the practical issues that must be addressed to truly incentivise UK businesses and households to strive for net zero. Tax Adviser Magazine May 2023.
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- Budget 2023 - Initial Reaction
- Wednesday 15 March 2023
- Today, Wednesday 15 March 2023, Chancellor Jeremy Hunt MP delivered his 'Growth Budget' Spring Statement.
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- Register of Overseas Entities - Anti-Money Laundering Update
- Monday 23 January 2023
- The Economic Crime (Transparency & Enforcement) Act 2022 introduced requirements from 01 August 2022 - known as the Register of Overseas Entities.
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- Autumn Statement (September) – Tax Bonfire! Real Estate & Construction Update
- Friday 23 September 2022
- Today (Friday 23 September 2022), the Chancellor, Kwasi Kwarteng MP, made his ‘Mini Budget’ - dubbed “The Growth Plan 2022”.
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- Is anybody listening?
- Friday 17 June 2022
- Alun Oliver discusses the recently published policy paper on UK capital allowances regime and encourages Taxation’s readers to respond to it.
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- Infrastructure Levy (IL) – Development Land Tax in all but Name
- Friday 10 June 2022
- ALUN OLIVER FRICS, Managing Director of Property Taxation Specialist E3 Consulting, discusses the recently published Levelling-up & Regeneration Bill (LURB), following the Queen’s Speech on 10 May 2022
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- Land of confusion? Making sense of the Community Infrastructure Levy
- Thursday 3 February 2022
- A lack of understanding about the Community Infrastructure Levy (CIL) is costing developers, self-builders and small builders time and money unnecessarily.
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- Quis custodiet ipsos custodes…
- Friday 10 December 2021
- Juvenal coined the phrase “quis custodiet ipsos custodes…” translated to “Who will guard the guards themselves?" – which is rather fitting when it comes to CIL.
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- Land Remediation Tax Relief Boost your Tax Savings & Unlocking Toxic Land
- Monday 2 August 2021
- Alun Oliver's article, highlighting the valuable benefits of Land Remediation Tax Relief (LRTR), originally published in RICS Land Journal, 29 July 2021.
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- Comedy of errors goes to High Court
- Friday 21 May 2021
- E³ Consulting comment on
Trent v Hertsmere Borough Council Decision
[2021] EWHC 907 (Admin)
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- Budget 2021 - Property & Construction Initial Reaction
- Wednesday 3 March 2021
- Has the Chancellor, Rishi Sunak MP, achieved the right balance between continued C-19 economic support and beginning to replenish Government coffers?
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- Ignorance is No Defence!
- Tuesday 13 October 2020
- E³ Consulting highlights the key issues facing ill-advised home-owners & developers in respect of the Community Infrastructure Levy.
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- Steadfast Manufacturing & Storage Limited v HMRC - Repairs & Maintenance – Case Law Update
- Monday 17 August 2020
- E3 Consulting reviews the recently published case decision in Steadfast Manufacturing & Storage Limited v Commissioners for HMRC [2020] UKFTT 0286 (TC) published at the beginning of July 2020.
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- "Cash is King" ... Boost Post Coronavirus Cash Flows by Revisiting Historic Property Expenditure
- Friday 29 May 2020
- E³ Consulting Managing Director Alun Oliver FRICS sets out how a Property Taxation Review of past or current property expenditure could generate valuable tax savings and/or tax rebates - boosting cash flow.
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![Jumping the Gun - E³ Consulting comment on Oval Estates Decision [2020] EWHC 457 (Admin)](/images/newbuild_m.jpg "Jumping the Gun - E³ Consulting comment on Oval Estates Decision [2020] EWHC 457 (Admin)")
- Jumping the Gun - E³ Consulting comment on Oval Estates Decision [2020] EWHC 457 (Admin)
- Wednesday 8 April 2020
- This decision provides a timely reminder of the importance of following, precisely, the correct procedures in any CIL matter and highlights the consequences of getting it wrong!
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- When the Levy Breaks… Coronavirus impact on CIL
- Tuesday 7 April 2020
- In these extreme and unprecedented times, property developers and planning advisers are seeking urgent advice on measures to address issues caused by the Coronavirus pandemic on developments subject to imminent or scheduled payments of their CIL liabilities.
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- 100% ECAs Withdrawn, but Tax Savings Still Available
- Wednesday 1 April 2020
- As of 31 March (Corporation Tax) and 5 April 2020 (Income Tax), Enhanced Capital Allowances (ECAs) will be permanently withdrawn. There are however still tax saving opportunities, that should not be overlooked.
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- Budget 2020 - Reaction
- Wednesday 11 March 2020
- E³ Consulting highlights the key Property & Construction aspects from the 2020 UK Budget.
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- Postponement of the UK VAT domestic reverse charge
- Wednesday 16 October 2019
- HMRC recently announced a delay to the introduction of the VAT domestic reverse charge for building and construction services until October 2020.
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- Edge of Tomorrow - Land remediation tax relief: ten years on
- Wednesday 17 July 2019
- Ten years on, from the introduction of Land Remediation Tax Relief (LRTR) for remediating contaminated or long-term derelict sites does tax policy modify behaviour to drive housing growth and regeneration?
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- Sudden Impact!
- Thursday 15 November 2018
- Alun Oliver considers the implications of the proposed changes to the capital allowances regime, introduced in the autumn Budget.
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- Budget 2018 - Reaction
- Monday 29 October 2018
- E³ Consulting highlights the key Property & Construction aspects.
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- Tax breaks lessen MEES impact on commercial property landlords
- Wednesday 8 August 2018
- Tax System Helps Landlords Modernise Properties to Reduce Risk Of MEES Impact Since April 2018
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- #AS2016 – Real Estate & Construction Update
- Wednesday 23 November 2016
- E³ Consulting highlights the initial key Property & Construction aspects of Chancellor Philip Hammond MP's 'first and last' Autumn Statement on Wednesday 23rd November 2016.
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- An Inspector Calls - Planning Appeal decision
- Tuesday 29 November 2016
- The Planning Inspectorate's decision earlier this year provides a timely reminder of the importance of following the correct process in applying for CIL exemptions and highlights the risks of getting it wrong.
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- First Tier Tribunal decision in Susanna Posnett v HMRC
- Saturday 26 November 2016
- The First Tier Tribunal published its tax decision in August 2016 relating to to Susanna Posnett v HMRC provides a useful reminder of the importance of managing tax affairs in a timely manner.
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- A Sledge Hammer Approach
- Tuesday 6 September 2016
- Alun Oliver and Rupert Guppy set out the complex current capital allowances regime and issues affecting real estate transactions.
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- Dodging a Bullet - How Solicitors could avoid expensive property tax mistakes
- Wednesday 20 July 2016
- Alun Oliver sets out the real and serious taxation risks thousands of solicitors face on second-hand commercial property transactions - published in Solicitor's Journal in July 2016.
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- Purpose Built Student Accommodation (PBSA)
- Tuesday 10 May 2016
- Rupert Guppy, Senior Tax Surveyor, sets out the attractive tax benefits helping to drive investment into the Purpose Built Student Accommodation (PBSA) sector
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- Budget 2016 - Reaction
- Wednesday 16 March 2016
- Chancellor George Osborne MP delivered his Budget statement on Wednesday 16th March 2016. E³ Consulting highlights the key Property & Construction aspects.
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- Reaction to Spending Review & Autumn Statement 2015 – Real Estate Tax Update
- Wednesday 25 November 2015
- Chancellor George Osborne delivered his Spending Review and Autumn Statement Today on Wednesday 25th November 2015
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- Fistful of Dollars
- Monday 24 August 2015
- Alun Oliver and Rupert Guppy explain how advisers can optimise their clients’ capital allowances claims on second-hand property transactions.
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- Caring for Your Cash Flow – Property Tax
- Monday 27 April 2015
- The recently published Bowerswood House Retirement Home Limited v HMRC case should ring alarms for any care home owner - about the importance of taking sound professional advice.
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- Shut the Barn Door
- Friday 7 November 2014
- Alun Oliver looks at BPRA on barn conversions for holiday letting
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- Pub Conversion Projects – Should I Be Paying Value Added Tax (VAT)?
- Tuesday 16 September 2014
- Mark Peters highlights some of the VAT complexities faced by residential developers seeking to regenerate former pub premises.
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- The Long & Winding Road: Tax Landscape Evolving
- Monday 4 August 2014
- Alun Oliver discusses the evolving tax landscape.
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- The Good, the Bad and the Ugly
- Monday 2 June 2014
- Alun Oliver and Rupert Guppy highlight the new capital allowances rules for property transactions from 1 April 2014.
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- Budget 2014 - Reaction
- Thursday 20 March 2014
- The Chancellor's Budget, made on 19th March, focused on the “Resilient Economy”, further clamping down on tax abuse, and helping businesses and individuals invest to stimulate growth.
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- Adapting to Change - Capital Allowances April 2014
- Wednesday 5 March 2014
- Highlights from E3 Consulting’s 11th February Southampton Property Tax Update
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- E3 Consulting’s Reaction to Autumn Statement – Real Estate Tax Update
- Thursday 5 December 2013
- The Chancellor's Autumn Statement,focused on economic performance and helping businesses prosper and grow - through reduced costs from Business Rates and Employment of under 21 year olds.
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- Are you squeezing all the available tax relief out of your property?
- Friday 21 June 2013
- Let us take a fresh look at your property expenditure — our expertise could re-vitalise your cash flow through enhanced tax savings
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- Investment Property Forum Focus: Spotlight on Tax Planning
- Thursday 13 December 2012
- UK Taxation policy is under the microscope, as never before. Alun Oliver, E3 Consulting, discusses the ‘moral’ position which businesses and tax payers face to pay their ‘fair share’
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- Mist Clears - E3 Consulting’s Reaction to Autumn Statement
- Wednesday 5 December 2012
- Autumn Statement 2012 focused on economic performance and the wider economy, with a range of measures aimed at boosting growth
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- All That Glitters is Not Gold!
- Monday 14 May 2012
- Award winning firm E3 Consulting highlights the dangers of using "new entrant" capital allowances advisers - offering poor value for money
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- E3 Consulting's Highlights from March 2012 Budget
- Monday 2 April 2012
- E3 Consulting highlights the key property and tax issues from Budget 2012
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.jpg "E3 Consulting summarise the Upper Tier Tribunal decision in J D Wetherspoon v HMRC")
- E3 Consulting summarise the Upper Tier Tribunal decision in J D Wetherspoon v HMRC
- Tuesday 13 March 2012
- The Upper Tier Tribunal published its tax decision on 31 January 2012 in relation to J D Wetherspoon Plc and HM Revenue & Customs
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- Is Property Tax on your Menu?
- Tuesday 26 October 2010
- The majority of businesses running restaurants, bars and hotels are overpaying on their tax bills. Alun Oliver advises on how to ensure you are not lining HMRC’s pocket unnecessarily
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- E3 Consulting Aims to Save the Rose Bowl £1.5m in Property Tax Relief
- Tuesday 12 October 2010
- E3 Consulting has been advising Rose Bowl Plc on its development of the West & East Stands and associated works in a contract which could save up to £1.5m in tax
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- Government Changes to Carrot and Stick
- Tuesday 12 October 2010
- Government revised Part L of the Building Regulations are intended to reduce carbon emissions and encourage better conservation of fuel and power
Articles
A selection of our articles from both national and local media sources
