Aubrey Calderwood
Member Since: 28th Aug 2013
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Aubrey Calderwood is managing director of leading fiscal incentives company, Gateley Capitus. He also previously ran the capital allowances practice of a ‘Big Four’ accountancy firm. He has a professional background in both taxation and property and has acted for some of the UK’s largest entities across a variety of sectors. Aubrey helps clients to understand, identify and claim the various fiscal tax incentives available for many forms of investment.
Managing Director Gateley Capitus
6th Mar 2024
Minor changes to capital allowances this time
With significant changes already being announced in the 2023 Autumn Statement relating to capital allowances , primarily in respect to full...
Finance & strategy
6th Mar 2024
Jeremy Hunt abolishes the furnished holiday lettings regime
The change aims to increase long-term rental options for locals and raise tax receipts to help fund national insurance cuts. It is...
HMRC & policy
7th Feb 2024
Capital allowances rules updated for partnerships
Changes to the capital allowances rules mean that partnerships with corporate partners are now eligible to claim capital allowances...
Business tax
31st Jan 2024
When is a building not a building?
In the case of Acorn Venture Ltd the appellant’s principal business was that of a tour operator, providing residential adventure holidays...
HMRC & policy
29th Nov 2023
Capital allowances case could generate change
A case concerning the design and installation of a wind farm may have far-reaching consequences for taxpayers in relation to the...
HMRC & policy
22nd Nov 2023
Tax relief certainty for long-term business plans
In a move that has both been widely anticipated and strongly lobbied for by over 200 businesses and industry trade bodies, the Chancellor...
HMRC & policy
15th Mar 2023
Investment Zones make a welcome return
One of the few positive measures that was announced in Kwasi Kwarteng’s much-derided mini-Budget was the proposed establishment of a series...
Finance & strategy
15th Mar 2023
Changes to capital allowances bolster investment
The Chancellor in his Spring Budget has introduced the much-discussed measure of full expensing for investment in qualifying expenditure on...
Business tax
17th Nov 2022
Autumn Statement: Measures to incentivise growth
The most significant changes were made to the research and development (R&D) tax relief scheme for small and medium-sized enterprises (...
Business tax
23rd Sep 2022
Mini-Budget: Tax incentives for investment
Investment zones The Chancellor said his government will work alongside devolved administrations and local partners to introduce a series...
Business tax