Commercial property purchases
Heating, electrics, water, sanitaryware and lifts are wrapped inside the purchase price. Most buyers never value them.
Capital Allowances
Recover the relief hidden in your property.
Surveyor-led claims on commercial property, holiday lets, care settings and fit-outs. One visit, no disruption, a filing-ready report.
Where relief hides
Most property owners don't claim at all.
In every one of our property case studies, nothing had been claimed before we were instructed, yet 14% to 35% of the purchase price qualified.
Holiday lets
The FHL regime ended in April 2025, but allowances for earlier qualifying periods remain claimable while those tax years stay open.
Care & healthcare settings
Where the care provided takes the building outside the dwelling-house rules, these properties can carry some of the largest claims. Each one needs assessing on its facts.
Leasehold interests
Allowances attach to the interest held. A leasehold flat claims just as a freehold does.
Refurbishments & fit-outs
Qualifying plant within building works, separated from non-qualifying structure.
Equipment and machinery
Annual Investment Allowance and full expensing on qualifying plant.
Our method
Valued to HMRC's own formula.
Every claim is apportioned under CAA 2001 s.562, with reconstruction costs from BCIS (RICS) and Spon's data, land value benchmarked to VOA guidance, and preliminaries apportioned per JD Wetherspoon plc v HMRC.
Q = P × A ÷ (B + C)
- Q
- qualifying expenditure
- P
- purchase expenditure
- A
- reconstruction value of plant
- B
- reconstruction value of building
- C
- bare site value
Key reliefs
The allowances we work with.
- £1m
Annual Investment Allowance
100% relief on qualifying plant and machinery, up to £1m a year.
- 100%
Full expensing
First-year relief for companies on new main-rate plant and machinery.
- 3%
Structures & Buildings
Annual allowance on qualifying construction and renovation costs.
- WDAs
Writing-down allowances
Ongoing relief on main and special rate pools.
Your specialist
Led by a Capital Allowances specialist and doctoral researcher.
Sheraz is Big Four-trained, led Capital Allowances divisions at specialist firms, and is now a doctoral candidate in the field. He pairs that research with hands-on delivery of complex claims across the UK.
Our process
From completion statement to filing-ready report.
Step 1: Instruction
Engagement letter and information request: completion statement, title, plans.
Step 2: Survey & evidence
Site measurement and plant inventory in a single visit, photographed and documented.
Step 3: Valuation
Reconstruction costing, land valuation and apportionment to HMRC's formula.
Step 4: Filing-ready report
Statutory basis, pool allocation and schedules your accountant lifts straight into the return.
CA case studies
Claims we've delivered.
- Capital Allowances · Healthcare premises£189,300qualifying plant & machinery · 25.2% of price
Healthcare premises
Read case study - Capital Allowances · Assisted living£246,225qualifying plant & machinery · 35.0% of price
Assisted living facility
Read case study - Capital Allowances · Holiday let£198,625qualifying plant & machinery · 35.0% of price
Coastal holiday cottage
Read case study - Capital Allowances · Holiday let£76,410qualifying plant & machinery · 30.0% of price
Manchester city centre flat
Read case study - Capital Allowances · Industrial£123,480qualifying plant & machinery · 14.0% of price
Distribution warehouse
Read case study - Capital Allowances · Retail£81,375qualifying plant & machinery · 25.0% of price
High-street retail unit
Read case study
Real client engagements, anonymised to protect confidentiality. Figures do not constitute tax advice; outcomes depend on individual circumstances.
Sheraz Ghrew, Partner
Bought, built or refurbished commercial property?
A 30 minute call with Sheraz is enough for an initial view.