Capital allowances advisors

Each year millions of pounds of tax allowances and reliefs go unclaimed.

Tax issues are often overlooked or considered at a late stage in property transactions, but when the full suite of options for tax allowances are used proactively they can secure significant savings from acquisitions, disposals, developments and brown field remediations.

For many tax is a consequence, rather than a strategy. Working alongside our clients to deeply understand their circumstances we leverage tax reliefs to positively shape property strategies; maximising your potential, opportunities and savings across property transactions and developments.

We understand that commercial business drivers will always dominate property development and investment, but if tax allowances and reliefs are used strategically they can significantly enhance returns. Our experience means that we know where to introduce and implement tax allowance strategies for maximum effect.

Contact us

Construction claim assessment

Capital Allowances is a technical and specialist activity that requires an optimal blend of knowledge, experience, and attitude.

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Our services are provided by senior advisers that have performed at the highest level across a variety of service platforms. Accounting, surveying and property consultancy experience blends together a considered and mature approach to claim solutions. We assume a thorough approach is required in all client requests but wherever possible we adopt simple, clear and disclosed services.

We believe capital allowances are an essential aspect in any project armoury and an invaluable value engineering tool. The inclusion of capital allowances estimates to project viability, feasibility, and financial modelling studies is paramount to enable our clients to fully consider project scope and returns. Maximising capital allowances then becomes an intrinsic project element, providing confidence to clients, and all stakeholders and interested parties.

Having a range of understanding through plant and machinery allowances, general plant, integral features, super deductions and first year allowances, structure and buildings allowances, contributions, grants, repairs, etc requires a holistic experienced approach to evaluate the best approach required.

Strategic acquisition advice

Our consultants have 20 plus years of advising on large and complex transactions through proactive planning and negotiation.

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Best practice and a high level of understanding underpin capital allowances transaction strategies, whether in selling or buying scenarios. Adopting a bespoke forward-thinking strategy establishes a competitive advantage over the opposing transacting parties, and in this respect capital allowances is no different to client investment and negotiation advice. A little proactive planning using foresight and judgement goes a long way to providing knowledgeable and maximised tax outcomes.

The building fixtures environment has evolved many times over the last 20-30 years, with finally, in the last 5 years at least, HMRC achieving a greater level of control and transparency. Significant opportunities remain however, for both sellers and buyers through an understanding of seller structure and positioning, protection and creative use of allowances both unidentified or identified, or knowing the right information required at the right time out with the standard CPSE enquiries. The key to success is in engaging the right expert early.

Sectorising allowances

All industry sectors are unique but require a tailored and transferable approach of core disciplines.

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Our cross trained senior surveying and tax experts have a unique set of skills which are required to assess, evaluate, review and document optimised capital allowances claims for our clients. We believe that core capabilities are essential to maximise savings in all industry sectors including offices, hotels and leisure, healthcare, manufacturing and so on. Whilst some industries require a more truly specialised approach such as the water industry or previously sports stadia and grounds (safety at work), we are also firm advocates of establishing expert knowledge in our client sectors.

Years of experience in listening to our clients business ideas and aspirations has taught us where best to place our focus in building strategies to increase allowances and savings. Existing building alterations may throw up a high degree of incidental assets, hotel projects will include a significant amount of embellishments and finishes, and healthcare builds will contain a high incidence of protective and clean assets. We listen, we learn, and we understand to how best develop our services to serve our individual clients.

Land remediation relief

An extremely rewarding tax relief that necessitates a highly specialised level of qualitative due diligence.

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Capital allowances advice requires a good degree of technical due diligence and entitlement considerations, and a high focus on analytical cost skills. However, the extremely valuable land remediation relief requires an opposing approach. To secure this relief It is fundamentally important to carry out a thorough understanding and review of all relevant client, transaction, property, environmental considerations, remediation strategy, and relevant costs to advise clients property. Failure to do so could be very costly.

A full review of this tax relief by HMRC several years back resulted in higher levels of legislative entitlement to focus the financial benefit where previously intended. Robust due diligence is key and must be enacted with the both the client’s and project consultant’s assistance to enable full disclosure of all relevant case facts. Our consultants are highly motivated to ensuring all client’s take advantage of this valuable project saving but with the correct, detailed approach.

Key capital allowances contacts

Peter O'Brien

    • Principal & Managing Director
    • Valuation Advisory Services
peter.o'[email protected]

News and updates

Avison Young appoints new Associate Director in its Birmingham industrial and logistics team

Headshot of Sam Pearson 20 January 2025

Global commercial real estate firm Avison Young has announced the appointment of Sam Pearson as Associate Director in its industrial and logistics team in Birmingham.

Sam joins Avison Young following six years at Gerald Eve, where he began his career as an Assistant Surveyor, before working his way up to an Associate in the firm’s national industrial and logistics team.

He has previously worked with a wide range of clients, including national occupiers, developers and investors, as well as supporting property funds acting on behalf of clients including Trebor Developments/Hillwood, Chancerygate and Indurent.

In his new role, Sam will be working alongside the well-established team in the Midlands, which includes David Willmer, Alex Thompson, Max Andrews and Sam Forster, while also collaborating with the wider Avison Young industrial and logistics teams.

His focus will be on developing the existing client base, targeting new assets and development opportunities across the Midlands region, ranging from multi-let to large-scale logistics sites, and supporting the strategic growth plans of the business.

Sam’s arrival at Avison Young follows a series of new appointments in the Birmingham office in 2024, including three new hires in its Building and Project Consultancy team, two in its Environmental, Flood Risk and Drainage team, and two in its Office Agency team.

Sam Pearson, Associate Director, Industrial and Logistics at Avison Young UK, said:
“I’m very pleased to be joining Avison Young’s industrial and logistics team in Birmingham to further support the growth of the business and continue to enhance our profile across the Midlands region.

“It’s an exciting time for the business, both on a national and regional level, and I’m looking forward to collaborating with colleagues to capitalise on opportunities in the market during what looks set to be a resurgent 2025.”

David Willmer, Principal and Managing Director, Industrial and Logistics at Avison Young UK, added:
“It’s fantastic to be bringing Sam on board in Birmingham. This is a significant time for the industrial and logistics team, with a number of key projects underway and plans for continued growth in 2025 and beyond.

“Regional growth is a crucial part of our business strategy, and we look forward to continuing to build on our reputation within the Midlands market, delivering real value to our clients.”

For more information, please contact:

Elliot Ramsey
Active Profile
E: [email protected]
T: 07415 900 406

About Avison Young

Avison Young creates real economic, social, and environmental value as a global real estate advisor, powered by people. As a private company, our clients collaborate with an empowered partner who is invested in their success.

Our integrated talent realizes the full potential of real estate by using global intelligence platforms that provide clients with insights and advantage. Together, we can create healthy, productive workplaces for employees, cities that are centers for prosperity for their citizens, and built spaces and places that create a net benefit to the economy, the environment, and the community.

Avison Young is a 2022 winner of Canada's Best Managed Companies Platinum Club designation, having retained its Best Managed designation for eleven consecutive years.