# New tax relief needed for predevelopment costs, says ICAEW

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 30 Sep 2026, 4:41.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2410421595-icaew-new-tax-relief-needed-for.mp3

The existing tax treatment of predevelopment costs, which has recently been clarified by the Supreme Court, risks discouraging investment and increasing compliance costs for businesses.

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