This week's edition of Tax weekly highlights includes: (i) News Analysis on the Court of Appeal’s decision on a capital allowances scheme in Altrad Services, (ii) News Analysis on the FTT’s decision on loan relationship imported losses in UK Care No 1 Ltd, (iii) News Analysis on the FTT’s decision in Wardle on when a business commences trading, and (iv) coverage of the General Election 2024—parliamentary process, wash-up and manifesto pledges.