To qualify for a current or retrospective Capital Allowance claim, our criteria is a follows:

  1. The acquisition of the commercial freehold property must have taken place within the last 15 years (preferably within the last 10 years)
  2. The related acquisition costs exceed £300,000
  3. The freehold property must be owned by the client personally or a trading company.
  4. Subject to no restriction in the lease regarding capital allowances, a claim could be made regarding a long lease over 25 years where a significant premium has been paid, and / or improvements in excess of £300,000 have been taken.
  5. We are happy to make a claim for the extensions on property improvements with a minimum value of £300.000.
  6. New builds or purpose built offices should also qualify.
  7. We can carry out current year claims.
  8. And finally, the client has paid tax on trading profits or rental income during the last 2 years.

Providing you qualify against all of the above points, then you are eligible to make a Capital Allowance claim.

For further information on making your Capital Allowance claim and to arrange your FREE site survey, please visit our site
alternatively, call one of our Capital Allowance specialists on 01246 293011.